Travelling from outside the EU

How to calculate what you owe

Customs Duty

Customs Duty is usually a percentage of the value of the item. You can find the rates in the TARIC database.

Standard rate of Customs Duty

It may be possible to benefit from a standard rate of 2.5% Customs Duty. This standard rate can be applied to non-commercial goods valued at €700 or less per individual. To determine if the value is more than €700, the following are excluded:

  • the allowance (€430 or €215)
  • and
  • the value of goods not subject to Customs Duty.

The standard rate does not apply to commercial goods or tobacco products.

Individuals can choose to have the goods cleared at the tariff rate of duty instead of the standard rate.

Excise Duty

In addition to Customs Duty, Excise Duty is charged on alcohol and tobacco products.

Value-Added Tax (VAT)

VAT is payable on imports at the rate that would apply to the item if it was bought in Ireland. The value of the goods for calculating the VAT is their value for customs purposes, increased by the amount of any other duty that applies.

Different VAT rates apply to different types of goods.

Calculating Customs Duty and VAT on non-commercial imports in an individual's baggage

Please note that these are merely examples of how duty is calculated. Rates of duty can change from time to time.

Next: Prohibited or restricted goods in baggage