Travelling from outside the EU
You can bring in goods within your duty-free allowances without paying import charges if you are travelling to Ireland from:
Import charges can include Customs Duty, Excise Duty and Value-Added Tax (VAT). Where you exceed your allowances, you may have to pay these import charges at the airport or port of arrival. Additionally, some goods are prohibited, while others are subject to restrictions.
Next: Duty-free rules