Ireland Customs Duty

Key Takeaways

• Ireland’s standard VAT rate is 23%, above the EU average.
• Ireland is the only EU member state with a land border with the UK, through Northern Ireland, governed by the post-Brexit Windsor Framework.
• Ireland applies a 0% VAT rate, not just a reduced rate, to books, e-books, and children’s clothing and footwear for children under 11.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Orders over €150 pay 23% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

How Irish Import Rules Work

Ireland is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 23%, Ireland’s VAT rate is above the EU average of roughly 21-22%. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 23% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 23% VAT collected by the courier, no customs duty.
• Over €150: 23% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Ireland-Specific Considerations

Ireland’s Revenue Commissioners (Revenue) administer both VAT and customs duty on imports. For postal parcels, Revenue customs officials are stationed directly at An Post’s mail centre, where they oversee clearance of incoming international mail and packages before An Post completes final delivery.

Ireland is the only EU member state with a land border with the United Kingdom, via Northern Ireland, which sits outside the EU’s VAT and customs territory as part of the UK. Trade across that border is governed by the Windsor Framework, which became fully operational in May 2025 and gives most everyday parcels moving between Great Britain and Northern Ireland a low-friction “green lane,” while goods considered at risk of entering the EU single market face fuller “red lane” customs checks. This matters for Irish shoppers buying from UK retailers: an order shipped from Great Britain to an address in the Republic of Ireland is still a non-EU import subject to the same VAT and customs duty rules as an order from any other non-EU country, even though Northern Ireland itself remains aligned with EU VAT rules for goods.

Ireland also zero-rates VAT on several categories relevant to shoppers: books, e-books, and audiobooks, plus children’s clothing and footwear for children under 11. This 0% rate applies to qualifying imports as well as domestic sales, so a children’s shoe order that would be taxed at the standard rate in most other EU countries can be VAT-free into Ireland if it meets Revenue’s criteria.

Frequently Asked Questions About Customs Duty in Ireland

Does buying from a UK store count as an EU import for someone in Ireland?

Yes - since Brexit, Great Britain is outside the EU’s customs and VAT territory, so an order shipped from a GB-based retailer to an address in Ireland is treated as a non-EU import subject to the standard €150 threshold, VAT, and customs duty rules, the same as an order from the US or elsewhere.

What is the Windsor Framework and does it affect shoppers in Ireland?

The Windsor Framework governs how goods move between Great Britain and Northern Ireland, giving most parcels a low-friction “green lane” since becoming fully operational in May 2025. It does not change the rules for shoppers in the Republic of Ireland ordering from Great Britain - those orders remain standard non-EU imports regardless of the framework’s Northern Ireland arrangements.

Are children’s clothes and books really VAT-free in Ireland?

Yes - Ireland applies a 0% VAT rate, not just a reduced rate, to books, e-books, audiobooks, and children’s clothing and footwear for children under 11, and this zero rate extends to qualifying imports as well as domestic purchases.

Who clears my parcel through customs when it arrives in Ireland?

For postal shipments, Revenue Commissioners customs officials work directly out of An Post’s mail centre to clear incoming international parcels before delivery. Courier services like DHL, UPS, and FedEx handle clearance separately for the shipments they deliver.

Is Ireland’s 23% VAT rate high compared to the rest of the EU?

Yes - at 23%, Ireland’s standard VAT rate is above the EU average of roughly 21-22%, though still well below Hungary’s EU-high 27%.