How to Calculate Duties and Taxes on Imports to Ireland

Ireland charges import VAT at the rate that would apply if you bought the goods in Ireland: 23% as standard, with 13.5%, 9% and zero rates for some goods, on the customs value plus duty. Parcels of EUR 150 or less bought online from outside the EU pay EUR 3 duty per distinct item, and all online purchases pay a EUR 2 fee per distinct item since 1 November 2026. Goods from Great Britain count as coming from outside the EU, and An Post adds EUR 6.95 where it handles the charges.

• Valuation basis: CIF
• Tax base: Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.
• VAT standard rate: 23%. Revenue's table also lists a 4.8% livestock rate. Rates as listed from 1 January 2026.
• Reduced rates: 13.5%, 9%

IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.

eCustoms Notification 10/2026 sets out how Revenue's AIS system treats consignments of EUR 150 or less from 1 July 2026, and it's clearer than most on business goods.

• F53 must be used for business-to-consumer, non-IOSS consignments. It charges the flat EUR 3 on H6 and H7. On H1 it charges EUR 3 with a preference code starting with 5, and the preferential rate where the code starts with 2, 3 or 4.
• F48 remains the code for IOSS.
• 1LV must be used for business-to-business and customer-to-customer consignments. Normal duty rates apply, on H1 or H6, and it's not allowed on H7.

So a business buying a EUR 100 consignment doesn't pay EUR 3. It pays the tariff rate for its goods. The older code C07 for negligible value stopped being valid on 1 July 2026.

Revenue is both the customs and the tax authority, so the import declaration and the VAT3 return meet in one place. A customs broker can file AIS declarations for you.

Revenue counts by distinct product. A notepad, a pen and a keyring cost EUR 9 in duty. Two identical cotton T-shirts cost EUR 3. The Union Handling Fee follows the same count, separately: EUR 2 each, at any value, not refundable.

Some retailers take the EUR 3 at checkout, so nothing more is due on delivery. Otherwise the courier or postal operator collects it before delivering. If the retailer used IOSS, VAT was paid at the sale. If not, import VAT is due, and it is charged on the duty as well.

Above EUR 150, customs value is the cost of the goods plus transport, postage and any insurance, and the rate comes from the TARIC database. VAT then goes on the customs value plus duty. Excise on alcohol and tobacco is separate, and anti-dumping duty can apply to some goods. Couriers and postal operators charge an administration fee, and Revenue says it isn't part of the customs value. For the sums on your own goods, use the import duty calculator.

1. Find the product code: start with the HS code classifier, then confirm the rate in TARIC.
2. Say who the buyer is: consumer (F53 or IOSS) or business (1LV and normal duty).
3. Value the goods: EUR 150 applies to the goods alone. Customs value adds transport, postage and insurance.
4. Charge duty: EUR 3 per distinct item up to EUR 150 for a consumer. Otherwise the TARIC rate on the customs value.
5. Add the handling fee: EUR 2 per distinct item on any online purchase by a consumer.
6. Pick the VAT rate: look the product up in Revenue’s VAT rates database. Children’s clothes and most food are at zero, and 23% is the default.
7. Calculate VAT: on the customs value plus duty and the fee. A VAT-registered importer can account for this through postponed accounting.

Child’s raincoat, age 8, sent by post to Galway, no IOSS, one distinct item.

Adult’s jacket from Great Britain, no IOSS, one distinct item.

The same jacket bought by a company under code 1LV, and we’ve taken the 12% rate Revenue uses for clothing in its examples.

The only cash due at import is the EUR 13.20 duty.

• Using F53 on a business consignment: it needs 1LV, and you pay normal duty, which may be more or less than EUR 3.
• Thinking Great Britain is close enough: it’s outside the EU, so the EUR 3, the fee and import VAT all apply. Goods of UK origin may claim preference, but only with the right declaration and without IOSS.
• Charging 23% on all clothing: clothes for children under 11 are zero-rated if they meet the size or age tests.
• Missing the An Post deadline: pay within 10 working days or the item goes back to the sender.
• Adding the courier’s fee to the customs value: Revenue says the administration fee isn’t part of it.

Zero-rated goods. Revenue applies the zero rate to the supply and importation of certain clothing for children under 11, and to children's footwear up to size 5½ (38 continental). Most food is zero-rated, but alcohol, soft drinks, bottled water and juices are at the standard rate. Revenue's own laptop and hearing aid examples show 0% duty and 23% and 0% VAT respectively: a low duty rate tells you nothing about the VAT rate.

Postponed accounting. A VAT-registered importer can account for import VAT on the VAT3 return instead of paying at the border. Use the PA1 box for the customs value plus duty, and put the VAT in both T1 and T2, subject to the usual deduction rules. Revenue's manual says accountable persons may use this, while a later notice mentions holding a valid authorisation. Check your status with Revenue first. A person authorised under section 56 should not use it.

Refunds. Duty is refunded only for faulty goods, not when you change your mind. The handling fee isn't refunded in any case.

Northern Ireland. Revenue says the EUR 3 has no impact on trade between Northern Ireland and Ireland: no customs duty is payable on it. Parcels from Great Britain moved outside an authorised UK Carrier Scheme count as standard imports. Goods dispatched from within the EU don't attract the EUR 3.

Revenue applies an EU rule here, explained in de minimis and IOSS and VAT. This is guidance, not tax advice.