Travelling from outside the EU

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

Customs Duty is charged at a standard rate of 2.5% on non-commercial goods if the value of the goods subject to that duty is no more than €700 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).

Next: Prohibited or restricted goods in baggage