Brexit information for individuals

The United Kingdom (UK) leaving the European Union (EU) may impact on you as an individual in many ways.

Buying goods online

If you buy goods from the UK post-Brexit, you may have to pay:

  • Customs Duty
  • Excise Duty
  • Anti-Dumping Duty
  • Countervailing Duty
  • Value-Added Tax (VAT).

You will find more information about this in Buying goods online for personal use.

You may be eligible for relief from payment of Customs Duty and VAT depending on the nature and value of your goods. You will find information about these reliefs in:

Gifts and consignments of low value

Post-Brexit you may have to pay Customs Duty and Value-Added Tax (VAT) if you receive a gift from the UK. However, you may be eligible for relief for certain gifts or small consignments if it meets certain conditions. You will find more information in Relief from Customs Duty and VAT on gifts and consignments of low value.

Transfer of residence or business from the UK

If you transfer your residence or business from the UK post-Brexit you may have to pay customs charges. However, your goods may be eligible for relief if you comply with certain conditions. You will find further information about the conditions and customs procedures for these transfers in: 

Travelling from the UK

Travelling with goods

Post-Brexit if you travel to Ireland from the UK and you have purchased goods there, you may have to pay import charges.  These charges must be paid at the airport or port of arrival.

You may also be able to bring in goods within your duty-free allowances without paying import charges.

You will find further information about this in:

Travelling with cash

Post-Brexit if you travel to Ireland from the UK carrying cash of €10,000 or more you must make a declaration to customs.  You will find further information in Travelling with cash.

Importing a vehicle from the UK

Post-Brexit you may have to pay Vehicle Registration Tax (VRT) and import duties (including VAT) when you import a vehicle from the UK. VAT is generally charged at 23%, and Customs Duty at between 10% and 16% on cars. An electronic customs declaration will be required in advance of the vehicle  arriving in the State.

All motor vehicles imported from the UK into the State must be registered within 30 days of the date they first arrive. However, there are some exceptions. VRT is charged in most cases when a vehicle is registered in the State.

Further information

You will find  information about the customs procedures for dealing with non-EU countries in the following sections of our website: