Centralised Clearance at Export: declaring in Ireland, exporting elsewhere

An Authorised Economic Operator can lodge export declarations with Irish Customs for goods leaving from another EU country. Who qualifies and how to apply.

Exporters normally declare goods to customs in the country where the goods are presented for export. Centralised Clearance at Export (CCE) is a simplification in the EU's Union Customs Code that changes this. A business can lodge its export declarations with the customs office where it is established. The goods can be physically presented in another EU country. Revenue published guidance on how it operates CCE in August 2026.

How it works

• The supervising customs office (SCO), in the country where the business is established, receives and processes the export declaration and supervises the business.
• The presentation customs office (PCO), in the other country, is where the goods are shown to customs and any physical checks happen.
• The two offices exchange information electronically through the Automated Export System, so the exporter deals with one office.

Declarations can be lodged before the goods are presented or when they are. Both offices carry out risk analysis, and the SCO decides on release for export once controls are complete.

Who can use it

You need a CCE authorisation, and to get one you must:

• be established in the EU customs territory
• hold Authorised Economic Operator (AEO) status for customs simplifications
• have a good record of customs and tax compliance
• keep adequate records and internal controls, and be in good financial standing
• be able to meet export control obligations

Applying with Ireland as the supervising office

1. Contact Revenue's simplified procedures team first; it may arrange a meeting about your business model, the countries involved and your systems.
2. Apply through the EU Customs Decisions System, using the Trader Portal.
3. Revenue has 30 days to accept the application, which can be extended by up to 30 days if information is missing.
4. Revenue agrees a control plan with the customs office in each country where goods will be presented, and may review your accounts, controls and IT.
5. A decision is due within 120 days of acceptance, extendable by 30 days. If it is likely to be negative, you get 30 days to respond first.

Benefits and obligations

A single customs contact point and consistent procedures can cut compliance costs and simplify logistics for businesses that export through several EU ports. In return, the holder must tell Revenue about changes in the business. The authorisation can be suspended or revoked if conditions stop being met or compliance fails.

Work it out

• VAT calculator and VAT 3 return →
• Corporation tax for your company →

Sources

General information, not tax advice. HeyPenny is not a tax agent.