Revenue eBrief No. 211/25
11 November 2025
Tax and Duty Manual on the Control and Examination of Baggage
The Tax and Duty Manual on the Control and Examination of Baggage has been amended at Appendix 4a - Goods bought duty/tax-paid in other EU Member States, as follows:
- to highlight the upcoming rule change regarding tobacco products brought into the State by a private individual for own use, with duty and tax paid in another Member State. From 9 December 2025, where a person brings in a quantity of tobacco product that exceeds the quantity set out in the Appendix, this will be regarded as evidence that the tobacco products are not for the private individual's own use, and the full amount will be seized. The person may also be prosecuted.
and
- some wording changes to align better with existing legislation.