Commercial goods or Merchandise In Baggage

Customs controls at the airport or port

You must declare your goods to customs if you are arriving in Ireland:

  • directly from a country outside the European Union (EU)
  • or
  • from a country outside the EU through another EU country (for example, New York – Frankfurt – Dublin)
  • or
  • from the Canary Islands, Channel Islands or Gibraltar
  • and
  • you have commercial goods or samples in your baggage.

You can do this by going through the red channel and declaring your goods to a customs officer.

Merchandise In Baggage (MIB) goods do not form part of your passenger allowances.

What you should do if you are travelling on to another EU airport

  • Cabin baggage: If your goods are in your cabin baggage, you must declare them in Ireland.
  • Hold baggage: If your goods are:
    • in the hold of the aircraft
    • and
    • in transit to another EU airport

you must declare them at your final destination.

When to complete a customs declaration for Merchandise In Baggage

This depends on the value of the goods. If the value of the goods:

  • exceeds €260, a customs declaration must be completed.
  • is less than €260, and you are not a Value-Added Tax (VAT) registered trader, a customs declaration will not be required. Any customs charges due will be receipted upon payment.
  • is less than €260, and you are a VAT-registered trader, a customs declaration will not be required. You will have to pay the Customs Duty only, provided an invoice is produced quoting your VAT registration number. You should account for any import VAT due in the appropriate VAT3 return.

Where a customs declaration is required, you may wish to employ a customs clearance agent to deal with the formalities. Customs clearance agents will charge for this service.

Other documents you may require

You will need documentary evidence of the value of the goods, for example, the supplier’s invoice.

Where applicable, you will need the following documents:

If you are importing goods temporarily, you may be eligible for relief from import charges under the temporary admission procedure.

Next: Customs controls when exporting commercial goods in baggage