Tobacco Products Tax

Overview

Tobacco Products Tax (TPT) is payable if you make, process or bring tobacco products into Ireland. Tobacco products include:

  • cigarettes
  • cigars
  • fine cut tobacco for rolling of cigarettes (roll your own tobacco)
  • other smoking tobacco, for example, pipe tobacco.

Further guidance on traveling to Ireland with tobacco products is available on the the duty free allowances section of this website.

If you are buying tobacco products online or by mail order, you must pay Irish duties. These include:

  • Irish Tobacco Products Tax
  • VAT
  • Customs Duty (if applicable).

These duties must be paid before the products are dispatched to you. It is the responsibility of the buyer to ensure the seller or their agent has paid these duties prior to dispatch.

Revenue seize tobacco products entering Ireland where any of the following:

  • Irish Tobacco Products Tax
  • VAT
  • Customs Duty (if applicable)

have not been paid. Further information is available from the buying goods online for personal use section of this website.

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