Information on Brexit
Some general information on Customs clearance and other requirements for importing from outside the EU and exporting from the EU (including the UK after March 2019 – Brexit);
For all consignments Customs Declarations (excluding low value items* as per details below) and supporting documents must be submitted electronically or may sometimes be required in hard copies and will be processed by officials from the following organisations / departments BEFORE consignments may be delivered;
- Customs & Excise, for all goods, foods, beverages, animals etc
- Excise Officers, for excisable products including alcohol products and fuel
- Customs Prohibitions & Restrictions Section for products to/from certain countries
- Health Service Executive (HSE), for food products, health & beauty products
- Department of Agriculture Border Inspection Posts (BIPs), for importation / exportation of live animals and items containing products of animal origin, e.g. chocolates and biscuits which contain milk and honey
- Department of Agriculture, Forestry Section regarding CITES (Convention on International Trade in Endangered Species), e.g. imports from outside the EU of wood and products made from wood such as furniture
- Department of Agriculture, for Import Licences
- Competition and Consumer Protection Commission (CCPC), the statutory body responsible for enforcing consumer protection and competition law. They frequently examine electrical goods and toys
- Department of Jobs, Enterprise & Innovation for goods going to or coming from countries where some embargoes apply. They also deal with Import Licenses & Quotas
- Health & Safety Authority(HSA) who check products which may contain harmful chemicals
- Chambers of Commerce who issue ATA Carnets and Certificates of Origin
From 1 July 2021, import VAT is payable on all goods entering the EU, irrespective of their value. The VAT relief for consignments of €22 or less was removed from 1 July 2021. VAT will always be collected, irrespective of the amount due. If you ordered goods valued at €22 or less before 1 July 2021, that arrive after that date, you may have to pay VAT.
Relief from Customs Duty on goods bought from outside the EU
If your goods have an intrinsic value (the value of the goods alone excluding transport, insurance and handling charges) of more than €150 you will have to pay Customs Duty.
These monetary limits apply to the whole consignment, not just one item. You must pay the above duties where applicable.
How to calculate what you owe when buying goods online from outside the EU
The customs value on which Customs Duty is calculated is the cost of the goods plus:
- transport (including postage)
- any insurance
- any handling charges
to deliver the goods to the EU.
The rate of Customs Duty that applies depends on the goods you import. You can find all the rates in the TARIC database.
Personal relief from Customs Duty and VAT
You can import certain goods free from payment of either Customs Duty, VAT or both, from outside the European Union (EU). You will find details of the relief available, the rules and the procedures involved at this link – https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/personal-relief-from-customs-duty-and-vat/index.aspx
Relief from Customs Duty and VAT on gifts and consignments of low value
Rules for duty relief on gift consignments
You can receive a gift without payment of Customs Duty and Value-Added Tax (VAT) if:
- the value of the gift (including insurance, freight and postage costs) is €45 or less
- the gift is correctly declared
- the gift has been sent from a private individual outside the European Union (EU) to a private individual within the EU
- the gift is for the personal, or family use, of a private individual in the EU
- there is no commercial or trade element, that is, the goods have not been paid for by the recipient
- the gift is of an occasional nature only such as a present for a birthday or anniversary.
Gifts of alcohol, tobacco products, perfumes or toilet waters are not exempt from VAT or Excise Duty. They may be exempt from Customs Duty, but only if they are within certain allowances and there are details at this link- https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/gifts-and-consignments-of-low-value/rules-for-duty-relief-on-gift-consignments.aspx