Customs in Ireland

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Customs Procedures

Import Procedures
Importation of goods from another EU state is no longer required to make a customs entry. There is requirement to complete an Intrastate supplementary declaration if EU imports exceed an annual value threshold.
Importing goods from outside the European Union need to be declared by making an entry and delivering to Customs. Approved traders and agents can input this data directly into Customs' computerized entry processing system, known as Direct Trader Input (DTI).
Specific Import Procedures
Informations on Fedex website
Importing Samples
Importation of food: License to import samples.
Samples of goods that are of negligible value are admitted free of import duties
Samples of goods that are mutilated may be admitted duty free provided their character as samples have not been destroyed
Valuable samples may be temporarily imported under deposit or bond for periods up to 12 months

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Ireland applies EU tariffs (customs duties) that are based on the international Harmonized System of product classification. For further information visit the website of Irish Tax and Customs and the website of Customs Union of the EU.
Products Having a Higher Customs Tariff
Textile, clothing items and food-processing industry sectors (average duties of a 17.3% and numerous tariff quotas, PAC) still know protective measures.
Preferential Rates
On imports from countries with which the European Union has signed trade agreement. There are many multilateral agreements signed with Europe: bilateral commercial agreements with the EU.
Customs Classification
TARIC is the Integrated Community Tariff integrating all measures relating to tariff, commercial and agricultural legislation, tariff information are provided.
Method of Calculation of Duties
Consult the Calculation of customs duties on the European Union website.
Method of Payment of Customs Duties
When importing goods you must pay any charges of duty, VAT, levies, which are liable under Irish or EC law. You can defer paying most import charges for an average of 30 days. To be approved for deferment, you must meet certain rules and agree to pay by direct debit.
Import Taxes (Excluding Consumer Taxes)
Excise taxes are levied on a limited number of products: gasoline, diesel fuel, spirits, beer, wine, bottled water, cider, tobacco, motor vehicles, liquid petroleum gas. The excise rates vary depending on the products. The tax is imposed whether the goods are manufactured in Ireland or imported from EU or non-EU countries.
Alcoholic beverages
Energy products and electricity
Tobacco products

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