You can bring tobacco products into Ireland from an EU Member State, without paying extra duty or tax, provided:
- you are 17 or older
- and
- the goods are:
- bought by you in an EU Member State with duty and VAT paid
- transported and accompanied by you personally
- for your own personal use
- and
- not intended for resale.
Amounts up to the quantities below may be considered as being for your own personal use:
- Cigarettes: 800
- Cigarillos: 400
- Cigars: 200
- Other tobacco products (e.g. roll-your-own): 1 kilogram.
If you bring in more than these amounts, the full quantity will be liable to seizure. You may also be prosecuted.
These arrangements help ensure that Excise Duty reliefs are used correctly. They also enable the tobacco tax to be more effective in supporting public health policy.
Further information can be found at the links below:
