Customs and VAT Ireland

Buying from outside the EU

Revenue states that VAT is payable on non-EU purchases at the Irish-equivalent VAT rate. VAT is calculated on the customs value plus duty and other taxes where applicable.

• VAT can apply even under EUR 150
• Customs value includes item value, transport and insurance
• Carrier administration fees may also apply

July 2026 change

From 1 July 2026, Revenue says a EUR 3 customs duty charge per distinct item type applies to many eCommerce packages valued EUR 150 or less entering Ireland from outside the EU. The EUR 3 charge is included in the VAT calculation base.

Gifts

Gifts from outside the EU may be free from Customs Duty and VAT if the intrinsic value is EUR 45 or less, correctly declared, private-to-private, occasional and non-commercial. If the intrinsic gift value exceeds EUR 45, VAT is charged on the whole consignment.

Sending from Ireland

Goods sent from Ireland to non-EU countries, including Great Britain, need customs data. An Post says CN23 data is required for goods of any size or value to non-EU countries.

Do I pay VAT on parcels from outside the EU?

Usually yes. Revenue says VAT is payable at the Irish-equivalent VAT rate on non-EU purchases and is calculated on the customs value plus other applicable charges.

What is the An Post customs fee?

An Post says its customs administration fee changed to EUR 6.95 from 3 February 2026 for applicable inbound non-EU or EEA items.