Travelling from outside the EU

Duty-free allowances

General goods

You can bring in goods free of duty and tax if their combined value is no more than:

• €430 if you are 15 or over
  or
• €215 if you are under 15.

If a single item is worth more than your allowance, you must pay duty or tax on the full value. If you are bringing back any duty-free goods you bought when you travelled out from Ireland, these count as part of your allowance.

Alcohol and tobacco

In addition to your duty-free allowance for general goods, you have allowances for alcohol and tobacco products.

Tobacco allowances for individuals travelling from outside the European Union (EU)

Tobacco products

• 200 cigarettes
• 100 cigarillos
• 50 cigars
  or
• 250g smoking tobacco.

You can split your allowance above on a fractional basis, for example, 100 cigarettes and 50 cigarillos.

Alcohol allowances for individuals travelling from outside the EU

Alcohol products

• 1 litre of spirits (whiskey, gin, vodka, and so on)
  or
• 2 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry, sparkling wine and some liqueurs).

You can split your alcohol allowance on a fractional basis, for example, 0.5 litres of spirits and 1 litre of port.

Wine and beer

• 4 litres of wine (still)
• 16 litres of beer.

Customs Duty, Excise Duty and Value-Added Tax (VAT), where applicable, are charged on goods in excess of the duty-free allowances.

Crews' Allowances

Reduced alcohol and tobacco allowances apply to transport crews.

Tobacco allowances for crew members

Tobacco products

• 40 cigarettes
• 20 cigarillos
• 10 cigars
  or
• 50g smoking tobacco.

Alcohol allowances for crew members

Alcohol products

• 0.35 litres of spirits (whiskey, gin, vodka, and so on)
  or
• 0.50 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry, sparkling wine and some liqueurs).

Wine and beer

• 0.75 litres of wine (still)
• 4 litres of beer.

Next: How to calculate what you owe