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Buying goods online for personal use

  1. Overview
  2. Buying goods from outside the European Union (EU), including the UK
  3. Buying goods from a European Union (EU) country
  4. Buying goods from the Canary Islands
  5. How to locate your goods following arrival to Ireland
  6. How to pay your import charges
  7. How to claim a refund of Customs Duty and Value-Added Tax (VAT)

Buying goods from the Canary Islands

If you are buying goods from the Canary Islands no Customs Duty is payable.

Value-Added Tax (VAT) is payable at the rate that applies to a sale in Ireland of similar goods. See buying goods from outside the EU including the UK for information about how to calculate the VAT.

Note

From 1 July 2021, VAT will be due on all consignments regardless of the customs value. The VAT relief for consignments of €22 or less was removed from 1 July 2021.  If you ordered goods valued at €22 or less before 1 July 2021, that arrive after that date, you may have to pay VAT.

Excise Duty is payable on alcohol and tobacco products regardless of their value. You must pay this at your Revenue Office before the goods are despatched to you. Please see Alcohol Products Tax and Tobacco Products Tax for further information.

Next: How to locate your goods following arrival to Ireland

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