Buying goods online for personal use

Buying goods from a European Union (EU) country

If you buy goods from another European Union (EU) country, the following rules apply:

• No Customs Duty is payable.
• Value-Added Tax (VAT) is normally payable. The rate of VAT payable depends on whether or not the seller is registered for VAT in Ireland. For information about VAT rates, please see our VAT section. For excise goods, VAT is payable at the rate that would apply if the goods were purchased in Ireland. You must pay this at your Revenue office before the goods can be despatched to you.
• Excise Duty is payable on alcohol and tobacco products and is separate from Customs Duty. Different rates of Excise Duty apply to different goods. Please see Alcohol Products Tax and Tobacco Products Tax for information.
• Alcohol products including wine and spirits are subject to Irish tax and duty in Ireland. If you are receiving, or purchasing, alcohol from other EU Member States, you must prove that Irish VAT and Excise Duty have been paid. Revenue cannot release the products to you until these duties are paid, or otherwise accounted for.
• The seller of the alcohol products is required to pay the applicable VAT and Excise Duty. When ordering alcohol online from another EU Member State, please check that the seller has already paid the taxes in Ireland. This must be done before the products can be dispatched to you. For further information, please see Intra-Community distance sales of goods.
• If you are not confident that the correct procedures outlined above were completed, please contact your Revenue office. This is important to ensure that Irish VAT and Excise Duty have been paid. Where there is no proof of payment, you will be required to pay the VAT and Excise Duty to Revenue. This must be paid before the products can be dispatched to you. 
• Revenue will issue you with a receipt which you must forward to the seller to affix to the package as proof of payment.
• VAT and Excise Duty are not payable on alcohol products brought into Ireland if:
  • they are already duty paid in the EU Member State where you purchased them
  • and
  • you are personally accompanying them to Ireland as part of your luggage. Please see Customs information for travelling and duty free allowances for further information.

There are several places within the EU which have different VAT rules. Imports of goods from these territories may also be subject to VAT at import. These territories are referred to as 'Non-Fiscal Territories' and include:

• Mount Athos
• The Canary Islands
• The French overseas departments
• and 
• The Åland Islands

If you buy goods from these territories, no Customs Duty is charged. However, VAT and excise are due, where applicable. Please see the information above for details on the excise rules. VAT is payable at the rate that applies to a sale in Ireland of similar goods. Please see buying goods from outside the EU for information about how to calculate this.

Next: How to locate your goods following arrival to Ireland