Ireland’s Revenue Commissioners switched on Version 2 of the Automated Import System (AIS V2) at 00:01 on 15 September 2026, completing the State’s biggest customs-technology upgrade since Brexit. AIS V2 aligns Irish data requirements with the revised Annex B of the EU’s Union Customs Code and introduces a completely new message set and data schema. Traders now file an expanded dataset covering safety-and-security, valuation and origin in a single electronic declaration, replacing multiple pre-lodgement forms. The go-live follows an 18-month migration window that began with deployment of CCI Phases 1 and 2 last December. Revenue has extended the migration deadline for software providers and freight agents to 15 December 2026, acknowledging the complexity of the changeover. Businesses that continue to transmit AIS V1 messages beyond that date will see declarations rejected. For supply-chain managers the upgrade has immediate operational implications. Brokers must ensure their software is certified for AIS V2 and that staff are trained on the new data elements, especially mandatory HS-code attributes such as preference, quota and special-procedure codes. Failure to populate the extra boxes can delay clearance and create demurrage costs at Dublin Port and at express-parcel depots. The system is also programmed for upcoming EU reforms: removal of the €150 de-minimis duty waiver on low-value consignments from 1 July 2027 and the introduction of an EU-wide handling fee on 1 November 2027. Revenue says future changes will be deployed through AIS V2 without further migrations, giving businesses a more stable technology roadmap. Large multinationals with Irish distribution hubs—particularly in medical devices, tech hardware and e-commerce—are advising suppliers to update commercial invoices and master data to avoid mismatches. Smaller importers are being urged to talk to their customs agents immediately; the extended window is generous, officials warn, but “absolutely the last.”
Source: Irish Revenue Commissioners
