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 is more than €22.00. The customs value of the goods includes the cost, transport, insurance and handling charges.

Excise Duty is payable on alcohol and tobacco products regardless of their value. You must pay this at your Revenue Office before the goods are despatched to you. Please see alcohol products tax and tobacco products tax for further information.

Next: How to locate your goods following arrival to Ireland