What changed in the guidance
Revenue’s eBrief 153/26 announces revised guidance for the Payments Hub and updated screens. The current manual is dated October 2026. It explains ROS and myAccount routes; do not assume that an old screenshot shows the current place to make a payment.
This article focuses on a business using ROS. First identify whether your purchase actually involves an import procedure and who is responsible for it. A foreign supplier’s invoice, a transport booking and a customs payment are different records. The payment manual does not decide commodity classification, origin, relief entitlement or the correct duty rate for a particular tool.
Confirm registration and the account being funded
The manual says ROS users need Customs and Excise/EORI registration. Registration creates the TAN account, and credit must be available before an import declaration where duty or VAT is due. The C&E top-up option is not shown when the relevant registration is missing.
Before arranging delivery, agree with the person managing customs who will check the account and prepare the declaration. Keep the EORI or account reference in the restricted business file, not in a customer-facing estimate. If a new business cannot find the payment option, establish the registration position before repeatedly attempting to pay through a different tax category.
Follow the current path and check allocation
The documented ROS path is My Services, Payments Hub, a once-off tax payment declaration and C&E. Check the period and amount. Leaving the Top Up TAN field blank allocates to your own account; entering an agent’s TAN allocates to that account and requires the stated data-sharing consent. Read the current screen before confirming.
The practical risk is paying the correct amount to the wrong destination. Confirm an agent’s account through an established business contact and reconcile it with the import arrangement. Do not copy a number from an unrelated shipment simply because the same carrier is involved. Where several people work on the order, identify one payment owner and record what has already been done to reduce duplicate action.
Prepare a supported payment method
Revenue lists Single Debit Instruction and personal cards; commercial debit and credit cards are not accepted. Those commercial-card restrictions predate this update, so they should not be described as a new October 2026 ban. Check the current manual and, where necessary, your card provider before the shipment reaches a time-sensitive stage.
Arrange payment through the authorised business process. A site worker should not be expected to solve an administrative gap by improvising a personal payment. Establish who can approve the amount, who can make it and how it is recorded in the purchase file. Keep banking details and access credentials out of shared quotation notes or delivery instructions.
A receipt is evidence of payment, not the whole import file
The manual describes a confirmation with a ROS payment reference and an inbox record showing payment and allocation details. Retain that reference with the purchase file. It does not by itself prove that goods have cleared customs, arrived undamaged or been accepted against the supplier order.
For a fictional purchase of specialist installation equipment, keep separate statuses: supplier order confirmed, payment arranged, declaration handled, release confirmed and goods received. Ask the responsible party for the relevant evidence at each stage. A delivery date given to your customer should reflect the stage actually reached; “tax paid” is not the same as “equipment available for installation”.
Link purchasing to the quotation without exposing private data
Build the customer offer from the confirmed supply scope and your commercial assumptions. Distinguish equipment, transport, installation and any clearly described costs included in your price. If an unresolved import question could change the delivery or cost, state the dependency accurately and resolve it before making an unconditional promise. The supplier’s entire customs file does not belong in the customer’s quotation.
When the goods arrive, reconcile the supplier invoice, payment reference, import documents and delivery evidence through your normal accounting process. Vocalys can help you prepare and revise the customer quotation or invoice from verified information. Discover Vocalys at vocalys.pro to reduce repeated administrative writing, while keeping customs decisions and account access with the authorised people.
Fictional worked example
Ireland: payment procedure, not a new tariff
The source is the Irish Revenue October 2026 manual and eBrief 153/26 of 19 October. Other countries’ customs portals and procedures are outside this article.
Review registration, allocation and payment evidence before treating an order as ready for import clearance.
No duty rate, VAT recovery entitlement or universal processing time is inferred from the payment instructions. · Revenue — eBrief 153/26, C&E online payments · Revenue — C&E online payments in ROS or myAccount
Reusable job sheet
- Confirm that the order involves an import procedure
- Identify the importer and customs contact
- Check the relevant registration
- Verify the destination TAN and payment period
- Use a supported authorised payment method
- Retain the payment reference and allocation
- Distinguish payment, release and receipt of goods
Purchase reference: […] Importer / customs contact: […] Payment owner: […] Account allocation checked: […] ROS reference: […] Release evidence: […] Delivery status and customer impact: […]
Good import administration connects each payment to the correct account and order. The new guidance helps navigate the process; it does not replace classification, clearance or accounting checks.
FAQ
Does the update create a new customs tax?
No. It updates payment guidance and screens. Classification and the actual liability are separate questions.
Why might the C&E top-up option be absent?
The manual identifies missing C&E registration as a reason. Confirm registration rather than paying another tax category.
Can payment be allocated to an agent?
The manual provides an agent TAN allocation route with a consent requirement. Verify the destination and actual arrangement first.
Does a ROS receipt prove that materials have arrived?
No. It records the payment; clearance, transport and receipt need their own evidence.
Should customs account details appear on the customer quote?
Only include information the customer needs to understand the service. Keep private account identifiers and payment access in restricted business records.
Sources and references
Sources checked on .
- Revenue — eBrief 153/26, C&E online payments · 19 October 2026; updated Payments Hub instructions
- Revenue — C&E online payments in ROS or myAccount · October 2026, 24-page manual; payment flow and allocations checked
Requirements depend on the country, region, business status and contract. Check what applies before sending a document. These practical guides are not journalistic news.
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