Customs duty from United Kingdom to Ireland: Import Duty Guide

Key Takeaways

• Goods moving from Great Britain to the Republic of Ireland fall under the standard EU-UK TCA, not the Windsor Framework - that framework only governs GB to Northern Ireland movements.
• The UK exports far more to Ireland than it imports from it - £56.4 billion in exports against £32.9 billion in imports (four quarters to Q4 2025) - an unusual pattern versus most UK-EU trading relationships, which typically run the other way.
• The “landbridge” - trucking Irish goods across Great Britain to reach continental Europe - now requires clearing UK customs and then EU customs again, a double burden that has pushed real growth toward direct Ireland-to-France ferry routes instead.
• The Common Travel Area covers free movement of people between the UK and Ireland only - it has no bearing on goods or customs, which remain fully subject to TCA procedures regardless.
• Ireland ranked as the UK’s 6th largest trading partner, at 4.7% of total UK trade, in the four quarters to Q4 2025.

UK-Ireland Trade at a Glance

The UK exports substantially more to Ireland than it imports - £56.4 billion in exports against £32.9 billion in imports of goods and services combined, in the four quarters to Q4 2025, with exports growing 7.5% year on year against 2.5% growth in imports (gov.uk Ireland Trade and Investment Factsheet, 31 July 2026). This UK-export-heavy pattern is unusual among the UK’s EU trading relationships, most of which run in the opposite direction. Ireland ranked as the UK’s 6th largest trading partner overall, at 4.7% of total UK trade. From the Irish side, Ireland’s goods imports from Great Britain reached €16.3 billion in 2025, about 11.3% of Ireland’s total goods imports (Ireland CSO) - the two datasets aren’t directly comparable (different currencies, goods-only versus goods-plus-services), but both confirm Britain is a far larger source of imports for Ireland than the reverse.

Is There a Trade Deal Between the UK and Ireland? (This Is Not the Windsor Framework)

This is worth getting precisely right, since the two are easy to conflate. Trade from Great Britain to the Republic of Ireland runs under the standard EU-UK Trade and Cooperation Agreement (TCA), in force since 2021 - the same agreement covered on this site’s UK to EU and EU to UK lane pages, giving 0% duty on goods that meet the TCA’s rules of origin, subject to full customs declarations either way. The Windsor Framework is a genuinely different, separate arrangement that governs movements from Great Britain into Northern Ireland specifically - it does not apply to trade with the Republic of Ireland at all.

The Landbridge, and Why Direct Ireland-France Ferries Have Grown

Before Brexit, Irish exporters commonly trucked goods across Great Britain - Dublin or Rosslare to Holyhead or Pembroke, then Dover to Calais - to reach continental Europe faster than a direct sea route. Since Brexit, that “landbridge” route requires clearing UK customs as a third country and then EU customs again on re-entry into France, a double customs burden that has made it meaningfully less attractive. In response, direct ferry capacity between Ireland and continental Europe has grown substantially: Rosslare Europort now runs direct sailings to Cherbourg, Dunkirk, Saint-Malo, and Roscoff in France, plus Bilbao in Spain, operated by DFDS, Stena Line, and Brittany Ferries - the Rosslare-Dunkirk route alone added a fourth ferry to meet demand, positioning Dunkirk as a gateway to Belgium, the Netherlands, and Germany without touching UK customs territory at all (Irish Times).

What the Common Travel Area Does and Doesn’t Cover

The Common Travel Area (covering the UK, Ireland, the Isle of Man, and the Channel Islands) predates EU membership and governs free movement of people only - no passport checks for CTA nationals, and rights to work, vote in some elections, and access public services. It has no bearing on goods or customs: trade between Great Britain and Ireland remains fully subject to TCA customs procedures regardless of the CTA status of whoever is carrying or accompanying the goods (gov.uk Common Travel Area guidance).

How Much Will You Pay Importing from the UK to Ireland?

For genuinely UK-originating goods meeting the TCA’s rules of origin, customs duty is 0%. This site’s product-level duty data was sourced primarily against the EU-Japan agreement rather than the UK-specific relationship, so the FTA column in the table below may under-represent the TCA’s real coverage for UK goods - check the specific commodity code if a product doesn’t show 0% here. Standard EU mechanics otherwise apply to Ireland as an EU member state: since 1 July 2026, orders under €150 from an IOSS-registered seller pay a flat €3 duty per item type, non-IOSS orders under €150 stay duty-free, and orders over €150 pay Ireland’s 23% VAT rate plus any applicable duty plus a handling fee.

Frequently Asked Questions

Is trade from the UK to Ireland covered by the Windsor Framework?

No - that’s a common point of confusion. The Windsor Framework governs Great Britain to Northern Ireland movements specifically. Trade with the Republic of Ireland runs under the standard EU-UK Trade and Cooperation Agreement instead.

Does the UK sell more to Ireland than it buys?

Yes, and by a wide margin - £56.4 billion in UK exports to Ireland against £32.9 billion in imports (four quarters to Q4 2025), an unusual pattern compared to most of the UK’s other EU trading relationships.

What is the “landbridge,” and is it still used?

It’s the historical practice of trucking Irish goods across Great Britain to reach continental Europe faster than direct sea routes. Post-Brexit customs friction on that route has driven real growth in direct Ireland-to-France ferry services instead, particularly via Rosslare.

Does the Common Travel Area mean no customs checks between the UK and Ireland?

No - the CTA only covers free movement of people, not goods. Customs declarations and TCA rules of origin still apply in full to goods moving between Great Britain and Ireland.