Registered Exporters System (REX)
If you export goods to countries outside the EU, including the UK, you or your agent must complete a customs declaration. This customs declaration must be made electronically through Revenue’s Automated Entry Processing (AEP) system. Some goods are prohibited, and some are subject to restrictions or may require a licence. See information on prohibitions and restrictions. The following documents must be available if requested by Revenue at the time of clearing your goods:
- Export licence and suchlike.
Further information is available in the Guide to customs export procedures.
Exporting goods to the UK
- Importers of your goods in the UK may require a statement on origin from you to allow them to avail of preferential tariffs (0%) under EU - UK preferential origin.
- An EU exporter using a ‘statement on origin’ must be registered on the Registered Exporter System (REX) unless the consignment value is below €6,000.
- Details of REX registration are available at Registered Exporters System (REX).