Revenue eBrief No. 236/25
09 December 2025
Guidance for private individuals bringing tobacco products from another EU Member State
Tax and Duty Manual Tobacco products brought from another EU Member State by a private individual for his or her own use provides guidance on the arrangements regarding tobacco products, with duty and tax paid in another Member State, that are brought into the State by a private individual for his or her own use.
From 9 December 2025, where a person brings in a quantity of tobacco product that exceeds the quantity set out in Section 4.2 of this manual, 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.