PN 1878 - Information for Travellers Arriving in Ireland from Member States of the European Union
Introduction
This notice is intended for travellers arriving in Ireland from another Member State of the European Union (EU). Travellers who are arriving in Ireland from a country outside the EU as well as from the Canary Islands, Channel Islands and Gibraltar – even if they have transferred flights in another EU country - should consult the PN 1878A - Information Leaflet for Travellers Arriving in Ireland From a Country Outside the EU.
Information Notes
- Alcohol and Tobacco Products being brought into Ireland from another EU country without payment of duties must be transported and accompanied by you, i.e. cannot be shipped/posted to this country.
- These goods cannot be for commercial purposes. They must be for your own use. If you intend to sell or accept any kind of payment for the goods you bring in, this is classified as commercial use.
- If you are bringing in alcohol or tobacco products and Revenue has reason to suspect they may be for a commercial purpose, a Customs Officer may ask you questions and make checks that would enable the Officer to be satisfied that the goods are for personal use.
- Travellers under 17 years are not allowed to bring Alcohol and/or Tobacco Products with them under these provisions.
- The countries of the European Union are:
- Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain*, Sweden and the United Kingdom*.
- *Although Gibraltar, the Canary Islands and the Channel Islands are part of the EU, they are subject to special provisions and therefore the duty free allowances for outside the EU apply.
Smuggling
There are Heavy Penalties for Smuggling
If you are caught smuggling you may have a financial penalty imposed on you, your goods may be seized, you may be prosecuted or a combination of all of these measures may be applied to you.
If you notice anything suspicious or if you have any information on drug smuggling or smuggling of any kind, tell a Customs Officer or contact:
Freephone 1800-295 295
Don’t Ignore It – Report It!
Further information can be obtained by contacting any Revenue Office or from the home page of the Revenue website.
Duty-Paid and Tax-Paid Goods
(i) General
No additional duty or tax will be charged on goods bought duty and tax paid (e.g. in shops, supermarkets etc.) in another EU country. However, see below for Alcohol and Tobacco Products.
(ii) Alcohol and Tobacco Products
In the case of alcohol and tobacco products:
- they must be for your personal use,
- you must retain your receipts as proof that you have paid duty and taxes, and
- you must personally transport and accompany the goods on arrival.
Where your purchases of the specific products listed below are equivalent to, or less than, the quantities shown in the table they will, generally speaking, be regarded as for personal use.
| Maximum Quantity | Goods |
|---|---|
| 800 | Cigarettes |
| 400 | Cigarillos |
| 200 | Cigars |
| 1kg | Smoking Tobacco |
| 10 litres | Spirits (whiskey, gin, vodka, etc.) |
| 20 litres | Intermediate Products - Alcoholic drinks not exceeding 22% vol. (e.g. port, sherry, some liqueurs, etc.) |
| 90 litres | Wine (of which only 60 litres can be sparkling) |
| 110 litres | Beer |
Duty-Free and Tax-Free Goods
Such goods are not available for purchase by persons travelling between EU countries except for immediate consumption on board ferries or aircraft. All duties and/or taxes must be paid on any such goods carried on landing in Ireland.
Customs Procedures
- Sea
If you arrive in Ireland by ferry from another EU country and have no goods to declare you may, unless challenged (see paragraph 7 below), exit the port directly without passing through Customs controls. - Air
- If both your journey and the flight you travelled on began in an EU country you should go through the Blue Channel.
- If you are arriving in Ireland from an EU Country on a flight which began outside the EU (e.g. New York – London - Dublin), you must, regardless of your nationality or country of residence, clear Customs by going through either the Green (Nothing to Declare) or Red (Dutiable Goods) Channel.
Selective Checks on Travellers to protect society
Under EU Treaty provisions, Customs can still carry out selective checks on intra-EU travellers to combat smuggling of prohibited or restricted goods. A traveller may therefore be asked questions by Customs and may be required to produce his or her baggage for inspection.
Prohibited or Restricted Goods
Certain goods may not be imported from another EU country. The principal items are:
- Dangerous drugs,
- Indecent or obscene goods,
- Certain foodstuffs.
Certain other items may only be imported under licence, such as:
- Domestic cats and dogs (pets), other than from Great Britain, Northern Ireland, the Channel Islands and the Isle of Man,
- Firearms and/or ammunition,
- Fireworks and explosives.
For further information, see Prohibitions and Restrictions.
Cash Controls
A Customs Officer may search for, seize and detain any cash which is being imported into or exported from the State if its amount is not less than €6348.69 and he/she has reasonable grounds for suspecting that:
- the person is importing or exporting, or intends to import or export, from the State an amount of cash which is not less than €6348.69, and
- the cash directly or indirectly represents the proceeds of crime or is intended by any person for use in connection with any criminal conduct. (Section 38(1) Criminal Justice Act 1994, as amended by Section 20 Proceeds of Crime (Amendment) Act 2005)
Last Updated: March 2010