Ireland Import Duties & Taxes Explained

Ireland has no import allowance for VAT, but Customs Duty only applies to goods over €150. Your shipment will be subject to 23% Import VAT on all values, with Customs Duty only charged if your goods exceed the €150 threshold.

Yes, duty applies to your shipment if the goods' value exceeds €150, with a €3 flat-rate duty starting July 1, 2026 for most parcels under €150. Additionally, Import VAT at 23% applies to all imports into Ireland regardless of value.

Import duty in Ireland is calculated at 0% to 12% on your shipment's total CIF value (goods plus shipping and insurance), currently only applying when the shipment exceeds €150. Note that from July 1, 2026, the €150 threshold will be removed with a flat €3 duty per item type applying to most e-commerce parcels under €150.

The standard Import VAT rate for shipments entering Ireland is 23%. This VAT applies to all shipments from outside the EU and is calculated on the total value including goods, shipping, and insurance costs.

Carriers charge an administrative fee for processing customs entry and paying taxes on your behalf, typically ranging from €6.95 with An Post to €10–€15 with couriers like DHL or FedEx. This fee is separate from the taxes and duties collected by Irish Revenue.

Irish Tax and Customs (Revenue) collects the charges, but they are usually paid to the delivery carrier (such as DHL, FedEx, or An Post) upon delivery. You will settle these fees directly with the courier before receiving your package.

Goods marked as 'Gifts' between private individuals may be exempt if the value is €45 or less, but strict rules apply regarding the sender and recipient. This exemption does not apply to commercial shipments or items exceeding the threshold.

Since January 2021, goods arriving from Great Britain are treated as non-EU imports and are subject to Irish VAT and potential customs duty. Shipments from Northern Ireland generally remain duty-free under the Windsor Framework.

Ireland uses the CIF method, meaning your tax base includes the cost of the goods plus shipping and insurance costs to your door. Any customs duty charged is also added to this total before VAT is calculated.

Effective July 1, 2026, the €150 threshold will be removed, and a transitional flat-rate duty of €3 per item type will likely apply to most e-commerce parcels under that value. This change means duty may apply to lower-value shipments in the future.