How to Calculate Duties and Taxes on Imports to Ireland is a critical step for any international shipper. Import duties and taxes are mandatory charges levied by the Revenue Commissioners (Revenue Irish Tax and Customs) on goods entering Ireland from outside the European Union (EU). These charges depend on the product's classification (using a 10-digit TARIC code), its customs value, and its country of origin. While Customs Duty is waived for shipments valued at €150 or less, Value-Added Tax (VAT) applies to all commercial imports, as the VAT de minimis threshold is €0.
Customs duties in Ireland are governed by the European Union’s Common Customs Tariff (CCT). This means the duty rate is the same across all EU member states. The rate is determined by the product’s classification, which must be declared using the 10-digit integrated Tariff of the European Union (TARIC) code. The first six digits are the international Harmonised System (HS) code, followed by two digits for the Combined Nomenclature (CN), and two more for specific EU measures. The duty rate can be zero, a percentage (ad valorem), or a specific amount per unit. Preferential duty rates may apply if the goods originate from a country with which the EU has a Free Trade Agreement (FTA), provided the correct proof of origin is supplied.
The process to calculate import tax in Ireland and the total landed cost involves three main components: Customs Valuation, Customs Duty, and Value-Added Tax (VAT). The foundation of the calculation is the Customs Value, which is determined primarily using the Transaction Value Method, in line with the WTO Customs Valuation Agreement. For the purpose of calculating Customs Duty, the dutiable value is generally based on the Cost, Insurance, and Freight (CIF) value, meaning the price paid for the goods plus the cost of transport and insurance up to the point of entry into the EU customs territory.
How import duty is calculated in Ireland: Customs Duty is calculated as a percentage of the Customs Value (CIF). If the total value of the imported goods is €150 or less, Customs Duty is not charged, thanks to the duty de minimis threshold. If the value exceeds €150, the full duty rate applies to the entire Customs Value.
Calculating Import Tax (VAT) in Ireland: The standard VAT rate in Ireland is 23%. VAT is applied to all commercial imports, as the tax de minimis threshold is €0. The VAT base is calculated on the Customs Value (CIF) plus the amount of Customs Duty paid, plus any Excise Duty, plus any other charges up to the place of destination in Ireland. This comprehensive calculation ensures that the final import tax calculator Ireland result reflects the true cost of the goods upon entry. Importers must use the Automated Entry Processing (AEP) system, which is Ireland’s electronic customs declaration system, to submit the necessary data to the Revenue Commissioners.
Determine the Customs Value (Dutiable Value): Use the Transaction Value Method (CIF basis) – Price Paid for Goods + International Freight + Insurance to the EU border.
Calculate Customs Duty: Apply the 10-digit TARIC code rate to the Customs Value. If the Customs Value is €150 or less, the duty is €0.
Calculate the VAT Base: Customs Value + Customs Duty Paid + Excise Duty (if applicable) + Other charges up to the final destination in Ireland.
Calculate VAT: Apply the Irish VAT rate (e.g., 23%) to the VAT Base. This is the final import tax in Ireland.
Low-Value Commercial Shipment (€100): Customs Duty is €0 (below €150 de minimis). VAT is calculated on the Customs Value (€100) plus shipping/insurance, as the VAT de minimis is €0.
High-Value Commercial Shipment (€200): Customs Duty is calculated on the full Customs Value (e.g., 5% of €200). VAT is then calculated on the Customs Value plus the Customs Duty paid, plus shipping/insurance.
Misclassifying goods: Using an incorrect 10-digit TARIC code can lead to incorrect duty rates, penalties, and shipment delays.
Ignoring the €0 VAT threshold: Assuming a low-value shipment is tax-free. VAT is due on all commercial imports to Ireland, regardless of value.
Failing to use IOSS: For B2C eCommerce, not using the Import One Stop Shop (IOSS) for shipments up to €150 results in the customer being charged VAT and a handling fee upon delivery.
Incorrect Customs Valuation: Failing to include all required additions, such as freight and insurance costs, in the Customs Value for duty calculation.
Ireland operates the Import One Stop Shop (IOSS) scheme for B2C distance sales of goods imported from outside the EU, where the intrinsic value does not exceed €150. This scheme allows the seller to charge and collect the Irish VAT at the point of sale and remit it directly to the EU, ensuring a smoother customs clearance process for the buyer. Furthermore, the EU’s Import Control System 2 (ICS2) is mandatory for all economic operators to submit safety and security data for goods entering the EU, with Phase 3 implementation continuing throughout 2025.
The Revenue Commissioners do not provide a public-facing calculator, but the official duty and tax rates are found in the EU’s TARIC database. Commercial customs software and freight forwarders offer tools to estimate the landed cost based on the official 10-digit TARIC codes and valuation rules.
Customs Duty is not charged on goods with a Customs Value of €150 or less. However, VAT is always charged on commercial imports, as the VAT de minimis threshold is €0.
The primary basis is the Transaction Value Method, which is generally equivalent to the CIF (Cost, Insurance, and Freight) value for the purpose of calculating Customs Duty.
The standard rate of Value-Added Tax (VAT) in Ireland is 23%. This rate is applied to the Customs Value plus any Customs Duty and Excise Duty.