Buying goods online for personal use
Buying goods from Gibraltar, the Canary Islands or the Channel Islands
If you are buying goods from Gibraltar, the Canary Islands or the Channel Islands, no Customs Duty is payable.
Value-Added Tax (VAT) is payable at the rate that applies to a sale in Ireland of similar goods if their customs value (including cost, transport, insurance and handling charges) is more than €22.00.
Excise Duty is payable on alcohol and tobacco products regardless of their value and you must pay this before the goods are despatched to you. Please see alcohol products tax and tobacco products tax for further information.
Next: How to pay your import charges