To Import or Export goods you need to have the following:
1. Economic Operator Registration Identification (EORI): Make an application to the Revenue Commissioners for an EORI number - without this you cannot do anything.
2. Tariff Classification: Get Tariff Classifications for all goods that you are going to import or export to the UK or anywhere else outside the EU.
3. Customer/Supplier list: Make a list of all your suppliers or customers. You will need their addresses for the Customs Declaration.
4. Value for Customs purposes: Confirm with suppliers the inco terms (imports) for your transactions - in other words who is going to pay the freight charges. The freight charges are important because they have to be added onto the transaction (invoice) value to obtain the customs value on which the duty rate is applied.
5. Origin of the Goods: Where are the goods originating? Has the EU got a preferential trade agreement with that country and are the goods entitled to a reduced or nil rate of duty as a result?
6. Payment of Customs Duty: How are you going to pay the customs duty? Are you going to defer it under the deferred payment provisions or are you going to pay it as you go along?