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Travelling from within the EU

  1. Overview
  2. Duty-paid and tax-paid goods
  3. Duty-free and tax-free goods
  4. Prohibited or restricted goods in baggage
  5. Customs controls on arrival at the airport or port

Duty-paid and tax-paid goods

You will not be charged duty or tax on goods brought into Ireland if you have already paid these charges in another European Union (EU) country. For example, if you bought the goods in a supermarket. This does not apply to mineral oil, alcohol and tobacco products.

Rules for duty-paid alcohol and tobacco products

If you want to bring in alcohol and tobacco products (up to the indicative limits below) without paying extra duty or tax:

  • you must be 17 or older
  • you must keep receipts (to prove you have already paid duty and tax)
  • you must transport and accompany the goods yourself
  • and
  • the goods must be acquired by you for your own personal use and you cannot intend to sell them.

The following quantities are generally considered as being for personal use for individuals travelling within the EU:

  • 800 cigarettes
  • 400 cigarillos
  • 200 cigars
  • 1kg smoking tobacco
  • 10 litres of spirits (whiskey, gin, vodka and so on)
  • 20 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry and some liqueurs)
  • 90 litres of wine (of which only 60 litres can be sparkling)
  • 110 litres of beer. 

Next: Duty-free and tax-free goods

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