PN 1879 - Acquisition of Excisable Products (Duty Paid In Another Member State) for Personal Use

1. Who should read this leaflet?

Persons who intend to acquire, for their own personal use, excisable products on which excise duty has been paid in another Member State.

2. Introduction

Under EU excise law excisable products that have been subject to excise duty in a Member State and then consigned to a private individual in another Member State for the personal use of that private individual, are subject to excise duty in the Member State of destination. Subject to procedures, the excise duty paid in the Member State of dispatch may be reimbursed.

Excisable products that are acquired in a Member State by a private individual for personal use, and are accompanied by that individual to the State qualify for relief from excise duty. For guidelines see Public Notice 1878.

3. Distance Sales (internet shopping and mail order)

Where excisable products that have been subject to tax in another Member State and delivered to a private individual in the State, excise duty and VAT must be paid in the State. These "distance sales" include purchases via the internet or by mail order (e.g. from a newspaper advertisement).

The necessary arrangements for payment of the excise duty and VAT (at the standard rate) in the State must be made by the trader who sells and delivers the products. These arrangements include registration for VAT in the State.

The Purchaser should be satisfied that the trader is compliant, as untaxed products are liable to seizure and confiscation.

If you have further queries, you should contact your local Revenue Office.

4. Other Deliveries

Any deliveries of excisable products to a private individual in the State, which are not distance sales as outlined above, are subject to the requirements for commercial consignments of duty paid products. For guidelines see Public Notice 1880 (PDF, 284KB)

These requirements apply even where the private individual in the State arranges for the delivery to the State.

5. General Information

5.1 What are excisable products?

Alcohol and alcoholic beverages (e.g. wine, beer, cider, spirits), tobacco products (cigarettes, cigars and cigarillos, Roll-your-own and pipe tobacco), mineral oils (in practice, motor and heating fuels).

5.2 Which countries are Member States of the European Union (EU)?

Austria, Belgium, Bulgaria, the Czech Republic, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Ireland, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Spain, Slovakia, Slovenia, Sweden and the United Kingdom.

Note: The territories listed below are not regarded as part of the European Union for the purpose of trade in excisable products:

The Canary Islands, Ceuta, and Melilla (Spain),
The Channel Islands and Gibraltar (UK),
The island of Helgoland and the territory of Buesingen (Germany),
Livigno, Campione d’Italia and the Italian parts of Lake Lugano (Italy),
The Aland Islands (Finland),
The French Overseas Departments,
Mount Athos (Greece).

5.3 How much excise duty is payable?

The current rates of excise duty (Excise Duty Rates) are available on the Revenue website.

If in doubt, please contact your local Revenue Office.

5.4 Revenue contact details

For any further information required, please contact your local Revenue Office before commencing any transaction.

5.5 Legislation

The relevant provisions of national legislation are,

Finance Act 2001 (as amended)
The Control of Excisable products Regulations 2010 (S.I. No. 146/2010)
(This notice should not be considered as an interpretation of that legislation)

6. Other Notices in this Series

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