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Travelling from outside the EU

  1. Overview
  2. Duty-free rules
  3. Duty-free allowances
  4. How to calculate what you owe
  5. Prohibited or restricted goods in baggage
  6. Customs controls on arrival at the airport or port

How to calculate what you owe

Customs Duty

Customs Duty is usually a percentage of the value of the item. You can find the rates in the TARIC database.

Standard rate of Customs Duty

It may be possible to benefit from a standard rate of 2.5% Customs Duty. This standard rate can be applied to non-commercial goods valued at €700 or less per individual. To determine if the value is more than €700, the following are excluded:

  • the allowance (€430 or €215)
  • and
  • the value of goods not subject to Customs Duty.

The standard rate does not apply to commercial goods or tobacco products.

Individuals can choose to have the goods cleared at the tariff rate of duty instead of the standard rate.

Excise Duty

In addition to Customs Duty, Excise Duty is charged on alcohol and tobacco products.

Value-Added Tax (VAT)

VAT is payable on imports at the rate that would apply to the item if it was bought in Ireland. The value of the goods for calculating the VAT is their value for customs purposes, increased by the amount of any other duty that applies.

Different VAT rates apply to different types of goods.

Calculating Customs Duty and VAT on non-commercial imports in an individual's baggage

Please note that these are merely examples of how duty is calculated. Rates of duty can change from time to time.

  • Example 1

    Full rate of duty, plus VAT:

    A ladies’ cotton dress which cost €800 (12% duty).

    (The standard rate does not apply as value of the goods exceeds €700).

    The value for Customs Duty = €800.

    Customs Duty @12% = €96.

    The value for VAT is €896, that is, €800 + €96.

    VAT @ 23% = €206.08.

    Total duty (€96), plus VAT (€206.08) = €302.08.

  • Example 2

    Standard rate of duty, plus VAT:

    Items imported:

    A ladies’ cotton dress that cost €400 (12% duty), a digital camera that cost €500 (0% duty) and ten men’s cotton shirts that cost a total of €600 (12% duty).

    The dress is valued at less than €430 and, thus, is within the duty-free allowance.

    The digital camera is 0% duty and is not counted for Customs Duty.

    The standard rate of duty of 2.5% applies to the shirts as their value does not exceed €700.

    Therefore, €600 @ 2.5% = €15 Customs Duty.

    VAT:

    The dress is allowed under the duty-free allowance.

    The combined value of the camera (€500) and the shirts (€600), plus the Customs Duty of €15, that is, €1,115, is the value for VAT.

    So, €1,115 @ 23% = €256.45 VAT.

    The total due is €15 Customs Duty + €256.45 VAT = €271.45.

Next: Prohibited or restricted goods in baggage

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