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.
  • Excise Duty is payable on alcohol and tobacco products and must be paid at your Revenue office before the goods are despatched to you. Please see alcohol products tax and tobacco products tax for further information about Excise Duty.
  • 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. You will find information about VAT rates in our VAT section.
    In the case of excise goods VAT is payable at the rate that would apply if the goods were purchased in Ireland.  This must be paid at your Revenue office before the goods are despatched to you.

Next: Buying goods from Gibraltar, the Canary Islands or the Channel Islands