Buying goods online for personal use

Buying goods from outside the European Union (EU)

If you buy goods for personal use from outside the EU, you may have to pay:

• Customs Duty
• Value-Added Tax (VAT)
• Excise Duty
• Anti-Dumping Duty
• Countervailing Duty.

Relief from Customs Duty on goods bought from outside the EU

If your goods have an intrinsic value (the value of the goods alone excluding transport, insurance and handling charges) of less than €150, you will not have to pay Customs Duty. These are known as low value consignments. These monetary limits apply to the whole consignment or order, not just one item.

If your goods do not qualify for low value consignment relief, you may have to pay duty and tax on them.

There is no relief from VAT or Excise Duty on low value consignments of the following goods, irrespective of their value:

• tobacco or tobacco products
• alcohol products
• perfumes or toilet waters.

How to calculate what you owe when buying goods online from outside the EU

Customs Duty

The Customs value on which Customs Duty is calculated is the cost of the goods plus specific costs such as:

• transport (including postage)
• and
• any insurance.

The rate of Customs Duty that applies depends on the goods you import. You can find all the rates in the TARIC database.

VAT

VAT is payable on goods at the VAT rate that would apply if the goods were bought in Ireland. The value of the goods for calculating the VAT is the Customs value (described above) plus any duty or other tax (excluding VAT) payable.

Excise Duty

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 further information.

Anti-Dumping Duty and Countervailing Duty

These are extra import duties imposed on goods in addition to the normal duties that apply. The purpose of these charges is to prevent cheap imports from countries with lower material and labour costs, damaging EU industry. You can check if your goods are affected by Anti-Dumping or Countervailing Duties in the TARIC database. 

The examples below show how to calculate what you owe on goods when you buy online from outside the EU. These examples are not exhaustive, however, they cover a range of goods and duty rates. The method of calculation can be applied to any goods. Some websites may include the import duty and tax in their prices.

Next: Buying goods from a European Union (EU) country