Revenue introduces new regulations to improve controls over tobacco products

New regulations which strengthen rules relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another European Union (EU) Member State, without being subject to extra duty or taxes, have been signed by Revenue. The new rules, which come into effect on 9 December 2025, will help to ensure that Excise Duty reliefs for personal use are not abused.

Abuse of the Excise Duty relief undermines the effectiveness of the tobacco tax, which is a key aspect of the Government’s strategy to disincentivise smoking, which remains Ireland’s leading cause of preventable death. The new regulations enable the tobacco tax to operate more effectively, which better supports the public health objective of the tax.

The results from the latest Tobacco Consumption Survey show a significant decline in the proportion of tobacco products being consumed in Ireland that have had Irish duty paid on them, with over a third of cigarettes and almost half of all roll-your-own tobacco packs consumed not being taxed in Ireland. This includes both tobacco products which have been legally purchased in another jurisdiction and brought into Ireland, and illegal tobacco products.

Revenue is committed to targeting the illicit tobacco trade and implements a range of measures to identify and target the smuggling, supply, or sale of illicit tobacco, including the onward sale of tobacco products brought into the State by private individuals. This is evident in the quantity of tobacco products seized by our enforcement teams and number of convictions secured in respect of tobacco related offences.

Figures relating to the seizure of tobacco products during 2024 are set out below.

During 2024, Revenue also secured 49 convictions for offences related to tobacco smuggling or evasion of excise duty on tobacco products, and 37 convictions for offences related to illegal selling of tobacco products.

The signing of the Control of Excisable Products (Amendment) Regulations 2025 is one necessary step in Revenue’s ongoing strategy to further enhance controls over tobacco products being brought into the State.

Excise Duty reliefs enable individuals to bring duty-paid tobacco products from another EU Member State into Ireland, without paying additional duty and taxes. This relief is subject to several conditions, including the following:

• the goods must have been acquired by the individual for their own personal use and not for onward sale
• and
• the individual must be aged 17 or over and must transport and accompany the goods themselves.

Existing regulations set out the various factors to be considered in determining whether tobacco products brought into the State are for an individual’s own use, including indicative quantities, as follows:

• Cigarettes: 800
• Cigarillos: 400
• Cigars: 200
• Other tobacco products (for example, roll-your-own): 1 kilogramme.

Under the new regulations, where an individual brings in duty-paid tobacco products in excess of these quantities, this will be taken as clear evidence that the goods are not for personal use.

As such, from 9 December 2025, where the quantity of duty-paid tobacco products an individual brings into the State from another EU Member State exceeds the permitted amounts outlined above, the full quantity of goods will be seized. The individual may also be prosecuted.

Speaking about what the new Regulations will mean for travellers entering the country from 9 December 2025 onwards, Michael Gilligan, Manager of Revenue’s Dublin Airport Frontier Management Branch, explained:

“Previously, the indicative quantities were used as a guide to determine if tobacco products being transported by an individual were for their own use. The new Regulations make it clear that from 9 December 2025, where the quantity of tobacco products someone brings into Ireland from the EU exceed the permitted amounts, the full quantity will be seized.

In practical terms, this means that if someone arriving into the airport or coming off a ferry from another EU Member State has 1,200 cigarettes with them, then all 1,200 cigarettes will be seized. It is not the case that 400 cigarettes would be seized and the individual would be able to keep the remaining 800. The same goes for roll-your-own tobacco - if you bring back too many pouches, they will all be seized.”

In concluding his advice to people bringing duty-paid tobacco products into Ireland on their return travels from the EU, Michael Gilligan added:

“Whether you’re heading off for some winter sun, or on a trip home over the Christmas period, take a minute to check what you can bring back with you before you go. Knowing the rules can ultimately save you money and make your return journey a lot smoother.

Everything you need to know is available on www.revenue.ie/whatcanibringback, so don’t risk spoiling your trip - take a screen shot and double check the permitted amounts before you buy.”

Revenue will be publishing further guidance material on this matter on its website shortly.

[ENDS 10/11/2025]