Buying goods online for personal use
Buying goods from outside the European Union (EU), including the UK
Note
From 1 January 2021, the United Kingdom (UK) is no longer a member of the European Union (EU). If you buy goods from the UK (excluding Northern Ireland) from 1 January 2021, you may incur charges that are outlined in this page.
If you buy goods for personal use from outside the EU, you may have to pay:
- Customs Duty
- Excise Duty
- Anti-Dumping Duty
- Countervailing Duty
- Value-Added Tax (VAT).
Note
From 1 July 2021, import VAT is payable on all goods entering the EU, irrespective of their value. The VAT relief for consignments of €22 or less was removed from 1 July 2021. VAT will always be collected, irrespective of the amount due. If you ordered goods valued at €22 or less before 1 July 2021, that arrive after that date, you may have to pay VAT.
Relief from Customs Duty on goods bought from outside the EU
If your goods have an intrinsic value (the value of the goods alone excluding transport, insurance and handling charges) of more than €150 you will have to pay Customs Duty.
These monetary limits apply to the whole consignment, not just one item. You must pay the above duties where applicable.
How to calculate what you owe when buying goods online from outside the EU
Customs Duty
The customs value on which Customs Duty is calculated is the cost of the goods plus:
- transport (including postage)
- any insurance
- and
- any handling charges
to deliver the goods to the EU.
The rate of Customs Duty that applies depends on the goods you import. You can find all the rates in the TARIC database.
Excise Duty
Excise Duty is payable on alcohol and tobacco products and is separate from Customs Duty. Different rates of Excise Duty apply to different goods. Please see Alcohol Products Tax and Tobacco Products Tax for further information.
Anti-Dumping Duty and Countervailing Duty
These are extra import duties imposed on goods in addition to the normal duties that apply. The purpose of these charges is to prevent cheap imports from countries with lower material and labour costs damaging EU industry. You can check if your goods are affected by Anti-Dumping or Countervailing duties in the TARIC database.
VAT
VAT is payable on goods at the rate that would apply if they were bought in Ireland. The value of the goods for calculating the VAT is the customs value (described above) plus:
- any duty or other tax (excluding VAT) payable
- and
- any transport, insurance or handling costs after the goods arrive in the EU.
The following examples show how to calculate what you owe on goods when you buy online from outside of the EU. These examples are not exhaustive. However, they provide a range of goods and duty rates. The method of calculation can be applied to any goods. Some websites may include duty and tax in their prices.
- Example 1 - Goods with a customs value less than €22
*If you ordered goods valued at €22 or less before 1 July, that arrive after that date, you may have to pay VAT.
|
Up to 30 June 2021 | From 1 July 2021 |
Adult sports socks |
€15.00 |
€15.00 |
Handling, transport and insurance |
€2.00 |
€2.00 |
Value for customs purposes (€15 + €2) |
€17.00 |
€17.00 |
Customs Duty (12%) – Relief from charge as goods cost below €150 threshold |
€0.00 |
€0.00 |
Value for VAT purposes (€17 + €0) |
€17.00 |
€17.00 |
- VAT relieved up to 30 June 2021 as value for VAT is below €22 - VAT of 23% from 1 July 2021 |
€0.00 |
€3.91 |
An Post or courier handling fee |
€10.00** |
€10.00** |
Total import charges |
€0.00 |
€3.91 |
Total cost |
€27.00 |
€30.91 |
** Different administration charges may apply – charge quoted here is for illustration purposes.
- Example 2 - Goods with an intrinsic value of €150 or less
Goods are purchased with an intrinsic value of €150 or less
|
Value |
Adult sports shorts + socks (€40 + €15) |
€55.00 |
Handling, transport and insurance |
€10.00 |
Value for customs purposes (€55 + €10) |
€65.00 |
Customs Duty (12%) – Relief from Charge as intrinsic value of €55 is below €150 |
€0.00 |
Value for VAT purposes (€65 + €0) |
€65.00 |
VAT (23% of €65.00) |
€14.95 |
An Post or courier handling fee |
€10.00** |
Total import charges (€0 + €14.95) |
€14.95 |
Total cost |
€89.95 |
** Different administration charges may apply – charge quoted here is for illustration purposes.
- Example 3 - Goods with an intrinsic value over €150 with a zero rate of Customs Duty
Goods are purchased with an intrinsic value over €150 and a zero rate of Customs Duty applies
|
Value |
Digital Camera cost |
€301.00 |
Handling, transport and insurance |
€33.00 |
Value for customs purposes (€301 + €33) |
€334.00 |
Customs Duty (0%) |
€0.00 |
Value for VAT purposes (€301 + €33 + €0) |
€334.00 |
VAT (23% of €334.00) |
€76.82 |
An Post handling fee |
€10.00** |
Total import charges (€0 + €76.82) |
€76.82 |
Total cost |
€420.82 |
** Different administration charges may apply – charge quoted here is for illustration purposes.
- Example 4 - Goods with an intrinsic value over €150
Goods are purchased with an intrinsic value over €150
|
Value |
Adult sports jersey + shorts +socks (€97 + €40 + €15) |
€152.00 |
Handling, transport and insurance |
€15.00 |
Value for customs purposes (€152 + €15) |
€167.00 |
Customs Duty (12% of €97 + 12% of €40 + 12% of €15) |
€20.04 |
Value for VAT purposes (€152 +€15 + €20.04) |
€187.04 |
VAT (23% of €187.04) |
€43.02 |
An Post or courier handling fee |
€10.00** |
Total import charges (€20.04 + €43.02) |
€63.06 |
Total cost |
€240.06 |
** Different administration charges may apply – charge quoted here is for illustration purposes.
Next: Buying goods from a European Union (EU) country