Ships and aircraft stores

Dutiable stores may be shipped free of duty on vessels and aircraft departing on foreign journeys from the State. These stores can be used by passengers and crew on board. The duty relief applies to voyages to and from European Union (EU) and non-EU countries, except for voyages starting or finishing in Northern Ireland. 

There are limits to the quantities of goods that may be shipped free of duty. The supply of these goods is controlled.  

You will find detailed information about the rules, controls and formalities that apply to these goods in Further guidance.