Import Duty in Ireland: Rates, Calculation and How to Pay Less in 2026
- John Hall
- Customs Specialist at iCustoms.ai
Before your shipment arrives, you need to know what it will cost to clear customs. The iCustoms import duty calculator lets you enter your product type, country of origin and customs value to get an instant duty and VAT estimate.
Use the iCustoms iCalculator: Enter your commodity code (or describe your product), the country it is shipping from, and the declared customs value. The calculator returns the applicable TARIC duty rate, the duty amount and the import VAT liability before and after Postponed Accounting. Visit icustoms.ai/icalculator or connect via API to integrate duty calculation into your existing procurement or ERP system.
Not sure which commodity code applies to your goods? iClassification uses AI to identify the correct 8-digit EU TARIC commodity code and corresponding TARIC duty rate across 30 countries.
What Is Import Duty in Ireland and Who Has to Pay It?
Import duty in Ireland is a tax levied by Revenue Ireland on goods arriving from countries outside the European Union. The rate is set by the EU’s Common Customs Tariff and varies by product type and country of origin. As an EU member state, Ireland applies EU customs rules uniformly — it cannot set its own duty rates independently of EU policy.
Any business or individual importing goods with a customs value above EUR 150 from a non-EU country is subject to customs duty. Import VAT at 23% applies to most goods regardless of value once they cross the EU border commercially. Customs duty is calculated and paid as part of the customs declaration submitted to Revenue Ireland through the Automated Import System (AIS) before goods are released for delivery.
Who does NOT pay import duty in Ireland: Businesses importing goods from other EU member states (free movement within the single market applies, no customs duty). Goods with a customs value of EUR 150 or less (de minimis exemption from customs duty — import VAT may still apply). Goods qualifying for inward processing, temporary admission or other customs procedure suspensions.
Customs Duty vs Import VAT: What Is the Difference?
Irish importers often confuse customs duty and import VAT. They are two separate charges with different purposes, different rates, and different payment mechanisms.
| Charge | What It Is and How It Works |
| Customs Duty | A tariff set by the EU on imported goods based on the TARIC code and country of origin. Rates range from 0% to over 30% depending on product type and any trade agreement. Paid to Revenue Ireland as part of the customs declaration. Calculated on the customs value of the goods (typically transaction value plus freight and insurance to the EU border). |
| Import VAT (23% standard rate) | Irish VAT applied to imported goods at the standard rate of 23% (or reduced rates of 13.5% and 9% for qualifying goods). Calculated on a base that includes customs value, duty and any other costs up to the point of entry into the EU. Not the same as domestic Irish VAT — it is assessed and collected by Revenue as part of customs clearance. |
| Postponed VAT Accounting (PIVA) | Not a separate charge — a mechanism that allows VAT-registered Irish businesses to defer import VAT to their periodic VAT return instead of paying at the border. Customs duty cannot be postponed under PIVA; only import VAT can be deferred. The cash flow benefit is substantial for businesses with regular import volumes. |
Import Duty Rates in Ireland: Sample Rates by Product Category
The EU’s Common Customs Tariff sets duty rates for all product categories. The following table shows indicative TARIC third-country duty rates for common import categories. These are standard Most Favoured Nation (MFN) rates applied to imports from countries without a preferential trade agreement with the EU. Always verify the exact rate using the EU TARIC database or iClassification before filing.
| Product Category | TARIC Code Range | Standard MFN Rate | EU-UK TCA Rate (eligible UK goods) | Key Notes |
| Clothing and apparel | 6101 to 6217 | 12% | 0% (if rules of origin met) | High duty category; TCA preference valuable; check origin documentation carefully |
| Footwear | 6401 to 6403 | 3.7% to 17% | 0% (if rules of origin met) | Rate varies significantly by material and type of footwear |
| Consumer electronics | 8471 to 8544 | 0% to 14% | 0% | Most electronics benefit from Information Technology Agreement (ITA) zero rates |
| Smartphones and tablets | 8517, 8471 | 0% | 0% | ITA zero rate applies regardless of origin |
| Passenger cars | 8703 | 6.5% | 0% (if rules of origin met) | High value x 6.5% rate makes TCA origin very important for automotive importers |
| Food and beverages | 0201 to 2208 | Varies widely 0% to 150%+ | Varies by product | Agricultural products have complex duty structures including seasonal rates and quotas |
| Raw materials (industrial) | 2501 to 2852 | 0% to 6.5% | 0% | Many raw materials have tariff suspensions or zero MFN rates |
| Machinery and equipment | 8401 to 8486 | 0% to 4.2% | 0% | Most industrial machinery is at low or zero duty; check specific CN heading |
| Plastics and articles | 3901 to 3926 | 0% to 6.5% | 0% (if rules of origin met) | Duty rate depends on plastic type and form; many industrial grades at 0% |
| Steel and metal products | 7201 to 7326 | 0% to 5% (plus potential safeguard duties) | Varies | EU steel safeguard measures may apply; check for anti-dumping measures on Chinese origin |
| Pharmaceutical products | 2936 to 3004 | 0% | 0% | Pharmaceuticals benefit from zero MFN rate under ITA/sectoral agreements |
| Cosmetics and personal care | 3301 to 3307 | 3.7% to 6.5% | 0% (if rules of origin met) | Moderate duty category; origin documentation important for UK suppliers |
| Furniture | 9401 to 9403 | 0% to 5.6% | 0% (if rules of origin met) | Rate varies by material; upholstered furniture often at 5.6% MFN |
| Toys and games | 9501 to 9508 | 0% to 4.7% | 0% | Most toys at low or zero MFN rate |
| Motor vehicle parts | 8708 | 3.5% to 4.5% | 0% (if rules of origin met) | Important category for automotive supply chain importers from UK |
Important: Duty rates change annually as part of the EU’s integrated tariff revision process and may change at short notice for anti-dumping or safeguard measures. Always verify the current rate using the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) or iClassification before filing your AIS declaration. Rates shown above are indicative standard MFN rates and may not reflect current EU TARIC measures.
How to Calculate Import Duty in Ireland: Step by Step
Import duty calculation follows a consistent five-step process under the EU Union Customs Code (Regulation EU 952/2013). The same process applies to every import declaration filed through the AIS system.
Step 1: Classify Your Goods (HS Code and TARIC Code)
Find the correct 8-digit EU Combined Nomenclature (CN) code for your goods. The CN code is the EU’s expansion of the 6-digit World Customs Organisation (WCO) Harmonised System (HS) code. For Ireland, this becomes a 10-digit TARIC code when EU-specific measures (anti-dumping, quotas, suspensions) are added.
Your TARIC code determines your duty rate, any anti-dumping duties, any quota eligibility, and any tariff suspension that may reduce your duty to zero. Getting this wrong is the single most common and costly customs error Irish importers make. iClassification uses AI to determine the correct commodity code and returns the applicable duty rate, removing the risk of manual misclassification.
Step 2: Determine the Country of Origin
Country of origin determines which duty rate applies. Goods from countries with an EU preferential trade agreement (such as the UK under TCA, Japan, Canada under CETA, South Korea, New Zealand, Kenya and others) may qualify for a reduced or zero preferential duty rate. To claim preference, you need proof of origin — typically a statement on origin placed on the commercial invoice by the exporter.
Goods from countries without a preferential agreement (including Australia and the USA in most categories, and China for most products) pay the standard EU Most Favoured Nation (MFN) rate. Some goods from China and other markets are also subject to anti-dumping duties on top of the standard MFN rate.
Step 3: Establish the Customs Value
The primary customs valuation method under the EU UCC is transaction value (Article 70 UCC): the price actually paid or payable for the goods when sold for export to the EU, adjusted for costs that are to be added or deducted under the UCC rules. In most straightforward cases, this means CIF (cost, insurance and freight) value up to the point of entry into the EU.
Revenue Ireland uses monthly exchange rates published by the European Central Bank for converting non-EUR invoices. Using the wrong exchange rate is a common compliance error. iCustoms iCalculator applies the correct monthly rate automatically.
Step 3: Establish the Customs Value
The primary customs valuation method under the EU UCC is transaction value (Article 70 UCC): the price actually paid or payable for the goods when sold for export to the EU, adjusted for costs that are to be added or deducted under the UCC rules. In most straightforward cases, this means CIF (cost, insurance and freight) value up to the point of entry into the EU.
Revenue Ireland uses monthly exchange rates published by the European Central Bank for converting non-EUR invoices. Using the wrong exchange rate is a common compliance error. iCustoms iCalculator applies the correct monthly rate automatically.
Step 4: Calculate the Duty
Duty is calculated by multiplying the customs value by the applicable TARIC duty rate for the correct CN code and origin. The formula is:
Customs duty = Customs value (EUR) x TARIC duty rate (%)
Step 5: Calculate Import VAT
Import VAT in Ireland is charged at 23% on a base that includes the customs value plus customs duty plus any additional charges (such as freight and insurance if not already included in the customs value). The formula is:
Import VAT base = Customs value + Customs duty + any additional charges to EU entry point
Import VAT = Import VAT base x 23% (standard rate)
If you are VAT-registered in Ireland and use Postponed VAT Accounting, you do not pay this amount at the border. Instead, you declare it on your VAT return and reclaim it in the same period, resulting in a net zero cash flow impact.
Worked Example: Importing Electronics from China
A Dublin-based retailer imports 500 laptop computers from China. The purchase price is EUR 150,000. Freight and insurance to Dublin Port: EUR 3,500.
| Calculation Step | Amount |
| Commodity code | 8471 30 (portable automatic data processing machines) |
| TARIC duty rate | 0% (ITA zero rate applies — most laptops are duty-free) |
| Customs value (transaction value CIF) | EUR 153,500 (purchase price EUR 150,000 + freight/insurance EUR 3,500) |
| Customs duty | EUR 0 (0% rate) |
| Import VAT base | EUR 153,500 |
| Import VAT (23%) | EUR 35,305 |
| Without PIVA: pay at border | EUR 35,305 |
| With PIVA: defer to VAT return | EUR 0 at border; declared and reclaimed on next VAT return — net cash impact nil |
| Annual saving from PIVA (monthly importer of similar value) | Depending on payment terms, PIVA defers EUR 35,000+ per shipment — a significant working capital improvement for regular importers |
Worked Example: Importing Clothing from the UK Two Scenarios
An Irish fashion retailer imports EUR 20,000 of clothing from a UK manufacturer. The key question post-Brexit is whether the goods qualify for TCA preferential zero duty.
| Step | Scenario A: Goods qualify for TCA preference | Scenario B: Goods do not qualify for TCA |
| TARIC code | 6104 43 (women’s knitted dresses) | 6104 43 (women’s knitted dresses) |
| Standard MFN duty rate | 12% | 12% |
| TCA preferential rate | 0% (with valid statement on origin) | 12% (TCA preference cannot be claimed) |
| Customs value | EUR 20,000 | EUR 20,000 |
| Customs duty | EUR 0 | EUR 2,400 (12% of EUR 20,000) |
| Import VAT base | EUR 20,000 | EUR 22,400 |
| Import VAT (23%) | EUR 4,600 | EUR 5,152 |
| Without PIVA: total at border | EUR 4,600 | EUR 7,552 |
| With PIVA: total at border | EUR 0 | EUR 2,400 (duty only — VAT deferred) |
| Annual cost of failing TCA check (monthly importer) | Each shipment where TCA is missed costs EUR 2,400 in unnecessary duty. At 12 shipments per year: EUR 28,800 in avoidable duty. | Proper TCA origin documentation and supplier engagement eliminates this cost. |
The worked example above illustrates why getting UK-origin documentation right is so financially important. iClassification checks the rules of origin for your specific commodity code and helps you identify whether your UK supplier’s goods qualify for TCA preference before your declaration is submitted.
Import Duty from the UK to Ireland after Brexit
Before 1 January 2021, goods moving between the UK and Ireland as EU member states were in free circulation. No customs duty applied to UK-Ireland trade because both countries were inside the EU Single Market and Customs Union.
When the UK’s transition period ended on 31 December 2020, this changed. From 1 January 2021, goods imported into Ireland from the United Kingdom (excluding Northern Ireland, which has a special arrangement under the Windsor Framework) are treated as imports from a third country. They are subject to EU TARIC customs duty unless they qualify for preferential zero duty under the EU-UK Trade and Cooperation Agreement (TCA).
Northern Ireland note: Under the Windsor Framework, Northern Ireland remains aligned with EU single market rules for goods. Goods moving from Northern Ireland to the Republic of Ireland are not subject to customs duty or standard AIS import declaration requirements in the same way as goods from Great Britain. If you import from Northern Ireland specifically, seek specific guidance from Revenue Ireland on the applicable procedure.
How TCA Preferential Duty Works for UK Imports
The EU-UK Trade and Cooperation Agreement provides for zero customs duty on goods of UK origin imported into the EU, including Ireland. However, the zero rate only applies if:
- The goods genuinely originate in the United Kingdom — meaning they were wholly obtained in the UK, or substantially transformed there according to the product-specific rules of origin for their commodity code.
- The UK exporter provides a valid statement on origin on the commercial invoice or in a separate document. This statement certifies the origin of the goods and the exporter’s REX (Registered Exporter) number if the shipment value exceeds EUR 6,000.
- The Irish importer retains the statement on origin and can produce it in the event of a Revenue audit.
If these conditions are not met, the standard EU TARIC duty rate applies. For clothing and footwear (12% duty), vehicles (6.5% duty) and agricultural products, the financial difference between qualifying and not qualifying for TCA preference can be very large. Checking the rules of origin for your specific commodity code before placing an order with a UK supplier is essential planning for any regular Ireland-UK importer.
What Is Ireland TARIC Code and How Do I Find Mine?
A TARIC code is a 10-digit product classification code used by the European Union to apply customs duty rates, anti-dumping measures, tariff suspensions and quotas to specific goods. It is the key that connects your product to its customs duty rate in Ireland and across all EU member states.
TARIC codes are built in layers. The first six digits are the WCO Harmonised System (HS) code, which is internationally recognised and used by over 200 countries. Digits 7 and 8 are added by the EU to create the Combined Nomenclature (CN) code, which is the classification system specific to the European Union. Digits 9 and 10 are the TARIC sub-heading, which captures EU-specific measures such as anti-dumping duties, tariff suspensions, import quotas and preferential rate conditions.
| Code Level | Digits | Used For |
| HS code (WCO international) | 6 digits (e.g. 640399) | Global baseline classification — same across all countries |
| CN code (EU Combined Nomenclature) | 8 digits (e.g. 64039900) | EU-specific duty rate, agricultural measures, EU customs union |
| TARIC code (EU TARIC database) | 10 digits (e.g. 6403990090) | EU-specific measures: anti-dumping, suspensions, quotas, preferential rates |
To find the correct TARIC code for your goods manually, use the EU TARIC database at ec.europa.eu/taxation_customs/dds2/taric. Enter a description of your product or start from the HS chapter and navigate the classification tree. The database shows the current duty rate, any anti-dumping measures and any applicable tariff suspensions.
For regular importers with many product lines, manual TARIC lookup is time-consuming and error-prone. iClassification uses AI to classify goods from a product description, invoice text or image, returning the correct CN code and current duty rate in seconds across 30 countries including Ireland.
Import Duty from Australia, the USA and Other Countries
For goods imported into Ireland from countries without a preferential trade agreement with the EU, the standard Most Favoured Nation (MFN) duty rate under the EU Common Customs Tariff applies. The MFN rate is the same as the standard TARIC third-country rate shown in the product category table above.
| Origin Country | Duty Framework and Key Notes |
| Australia | MFN rates apply. No EU-Australia free trade agreement is currently in force (negotiations were ongoing as of 2025 but an agreement was not finalised). Irish importers from Australia pay standard TARIC MFN rates. |
| United States of America | MFN rates apply. No EU-USA free trade agreement is currently in force. Irish importers from the USA pay standard TARIC MFN rates. Certain US-origin goods were subject to EU retaliatory tariffs in prior years — check current TARIC database for any specific measures on your commodity. |
| China | MFN rates apply, but significant additional anti-dumping and countervailing duties apply to a wide range of Chinese-origin goods including steel products, solar panels, ceramic tiles, certain chemicals and many consumer goods. Always check the EU TARIC database for additional duties beyond the standard MFN rate before importing from China. |
| India | MFN rates apply. EU-India trade agreement negotiations were ongoing as of 2025. Some GSP (Generalised Scheme of Preferences) preferential rates may apply to certain goods from India — check TARIC for GSP eligibility. |
| Japan | EU-Japan Economic Partnership Agreement (EPA) provides preferential rates for many product categories. Check TARIC for applicable EPA rates and rules of origin requirements. |
| Canada | EU-Canada Comprehensive Economic and Trade Agreement (CETA) provides preferential rates for most product categories. Requires certificate of origin or origin declaration. CETA has been provisionally applied since 2017. |
| South Korea | EU-South Korea Free Trade Agreement provides preferential rates. Check TARIC for applicable rates and origin requirements. |
Anti-Dumping Duties: What Irish Importers Must Check
Anti-dumping duties are additional tariffs imposed by the EU on specific goods from specific countries where the EU has determined those goods are being exported at unfairly low prices that damage EU industry. Anti-dumping duties are applied on top of the standard TARIC MFN rate and can be very large — sometimes 20% to 70% on top of the standard duty.
Anti-dumping duties change frequently and are product-specific and country-of-origin-specific. Common categories subject to EU anti-dumping duties include certain steel and aluminium products from China and other markets, ceramic tiles from China, solar panels, certain chemicals and some textile products. The only way to be certain whether an anti-dumping duty applies to your specific goods is to check the EU TARIC database or use iClassification, which incorporates current anti-dumping measures in its classification output.
An Irish importer who does not check for anti-dumping duties before importing goods from China risks a Revenue assessment for unpaid duty, with interest and potential penalties. Anti-dumping duty assessments can go back four years. This is one of the most common and expensive compliance errors for Irish importers with Chinese supply chains.
The De Minimis Threshold and IOSS for Low-Value Imports
Goods with a customs value of EUR 150 or less are exempt from customs duty in Ireland. This is the EU’s de minimis threshold for customs duty. Import VAT, however, continues to apply to commercial goods regardless of value.
For low-value goods (under EUR 150) sold into Ireland via non-EU ecommerce platforms, the Import One Stop Shop (IOSS) VAT scheme applies from July 2021. Learn how IOSS works, eligibility rules, and common compliance pitfalls in our detailed guide to IOSS for EU imports.
Under IOSS, the seller (or the marketplace facilitating the sale) registers for IOSS in an EU member state and collects and remits VAT on behalf of the customer. Irish customs declarations for IOSS-covered goods are simplified, and duty does not apply. Businesses importing goods for their own use via ecommerce should be aware that goods above EUR 22 that arrive as commercial shipments without IOSS registration will have VAT assessed and collected at the point of importation.
Frequently Asked Questions: Import Duty in Ireland
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