Public & Travel

Information for Travellers Arriving in Ireland

1. Introduction

When travellers return to Ireland from another country, having purchased goods there, they may be liable to pay import charges (Customs Duty, Excise Duty where applicable and VAT) at the airport or seaport of arrival. Depending on where the travellers are coming from and the type and value of goods that they have purchased and have in their possession, a certain amount of relief is available from these charges. This Guide outlines the relief available and how it may be obtained.

For most types of goods, the question of any payment being due will be determined by whether:

  • the goods were purchased in another European Union Member State or not; and
  • the goods are for personal or commercial use.

2. Information Notes

  • A group of people travelling together cannot pool their individual allowances to buy goods.
  • Travellers under 17 are not entitled to tobacco or alcohol allowances.
  • Goods imported for commercial purposes must be declared to Customs.
  • The countries of the European Union are:
    Austria, Bulgaria, Belgium, Croatia, 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 customs territory of the EU, they are outside the Community fiscal territory. The customs allowances for outside the EU, therefore apply

3. Smuggling

There Are Heavy Penalties For Smuggling

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.

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