Buying goods online for personal use

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, if their customs value is more than €22.00. The customs value of the goods includes the cost, transport, insurance and handling charges.

Note

From 1 July 2021, VAT will be due on all consignments regardless of the customs value. 

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