Entry into Declarant’s Records (EIDR) is a customs procedure that allows authorised importers in Ireland to defer the submission of their customs declarations until after the goods have been released from customs control.

Under this procedure, importers are required to keep accurate and complete records of the goods that are imported and are responsible for submitting a complete and accurate customs declaration within a specified timeframe. This declaration must include all of the information that would typically be included in a standard customs declaration, such as the value, origin, and description of the goods.

EIDR is typically used by importers who have a high volume of low-value imports or those who regularly import the same type of goods. By deferring the submission of customs declarations, importers can reduce the administrative burden and streamline their customs clearance process.

However, it’s important to note that EIDR is a privilege, and not a right. Importers must first apply for authorisation with the Irish Revenue Commissioners and meet certain criteria and conditions before they are allowed to use the procedure.

If an importer is found to be in breach of the conditions and criteria of EIDR, they may be required to pay the full amount of customs duty and taxes that were deferred under the procedure, as well as any associated penalties or fines.

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