Import Duty in Ireland: What Traders Must Know in 2025
- John Hall
- Customs Specialist at iCustoms.ai
In 2025, importing into Ireland involves more than just paying a one-time fee at the border. Every shipment is subject to a complicated web of EU customs laws, duty calculations, and relief opportunities that have the potential to significantly impact your business’s profitability.
Regardless of your level of experience, it is crucial to understand the classification, valuation, and possible reduction of duties in cross-border trade.
In this guide, we’ll explain the main procedures for calculating import duties, highlight Ireland’s special benefits, like Postponed VAT Accounting, and demonstrate how to take advantage of tariff suspensions, quotas, and reliefs to reduce expenses.
Step-by-step: how Import duty is actually calculated
Here’s how you can calculate import duty:
1. Classify correctly (HS code)
Everything starts with classification. The HS code determines the duty rate, any anti-dumping measures, quotas or prohibitions, and also drives your origin and valuation logic.
To precisely find out HS codes for your products, use iClassification, an AI-powered classification tool that ensures 99% accuracy of the HS codes.
2. Determine the origin (preferential vs non-preferential)
Determine whether your products have a preferential or non-preferential origin.
Preferential origin under an FTA (e.g., EU-UK TCA, EU-NZ, EU-Kenya) can reduce the duty rate to 0%. But this only happens if your goods meet the product-specific rules and you hold the right proof (e.g., a statement on origin or importer’s knowledge, depending on the agreement). For the EU-UK TCA, the statement on origin can cover multiple shipments (valid up to 12 months).
For a non-preferential origin, you won’t get any relief in duties.
3. Get the customs value right
In the EU, the primary method is transaction value (price paid/payable) and specific deductions per Articles 70–72 UCC and national guidance. Ireland follows Revenue’s Valuation Manual and uses monthly customs exchange rates for non-EUR invoices.
Duty payable = (Customs value) × (duty rate)
Import VAT is then charged on a base that includes customs value + duty + certain costs; Irish VAT-registered businesses can normally postpone this via Postponed Accounting.
To avoid the risks of wrong duty calculation and save time spent on calculation, use AI-driven tools that ensure accuracy. One such reliable tool is iCustoms iCalculator; you can connect it via API for quick and accurate tax and duty calculation anytime, anywhere.
Ireland specifics that save (or cost) you money
You can get relief from duties in these ways:
Postponed Accounting for VAT (PIVA)
Available to all Irish VAT-registered importers: declare the import VAT on your VAT return instead of paying it at the border; this is a major cash-flow benefit, especially on high-value loads.
Tariff quotas & suspensions
Sometimes the EU reduces or even removes import duty on certain goods if they’re not widely available within Europe. These reductions come in two forms:
- Tariff suspensions: Where duty is temporarily lowered or waived on specific raw materials, components, or products needed by EU industries.
- Autonomous Tariff Quotas (ATQs): Where you can import a set amount of certain goods at a reduced or zero duty rate until the quota is used up.
For traders, this can mean big savings. If your product is on the suspension or quota list, you only pay the lower rate (or nothing at all) for the eligible quantity. Once the quota fills, standard duty rates apply again.
Reliefs & special procedures
- Inward Processing (IP) suspends duty/VAT while you process and re-export or even release later with a duty relief calculation.
- Outward Processing (OP) lets you export for processing and get duty relief on re-import for the EU content.
- Returned Goods Relief (RGR) can bring EU-origin goods back duty-free (and VAT-free if the same person re-imports), generally within 3 years and in the same state (allowing for necessary repairs).
How to unlock savings with tariff reliefs in Ireland?
Tariff suspensions and Autonomous Tariff Quotas (ATQs) can significantly cut your import costs, but they only work if your Irish customs paperwork and systems are set up correctly.
EORI number: You can’t even apply for these benefits without an EORI. It’s your EU-wide identifier, and it ensures Revenue can track and validate your claims.
AIS (Automated Import System): When making your import declaration, you’ll need to enter the correct TARIC codes to show that your goods qualify for a suspension or quota. Try iCustoms’ iAIS tool for quick and automated import declarations.
AEO status: While not mandatory, being an Authorised Economic Operator can make it easier to benefit from tariff reliefs. It signals trustworthiness to customs, which often means smoother processing and fewer delays when claiming quota allocations.
Put simply, tariff suspensions and quotas aren’t just about knowing they exist; they’re about using the right systems and numbers to claim them. If your EORI, AIS declarations, or compliance setup aren’t in order, you may be leaving savings on the table.
Wrapping up
In Ireland, import duties are a strategic opportunity rather than merely a compliance exercise. By getting your classification, origin, and valuation right, you avoid costly errors. By using tools like iClassification, iCalculator, and iAIS, you reduce manual work and increase accuracy. And by tapping into tariff suspensions, quotas, and reliefs, you gain a competitive edge through significant savings.
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