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Allowance Information - Duty Free & Paid

If you are travelling to Ireland from outside the European Union (EU), the Canary Islands, the Channel Islands or Gibraltar, you can bring in goods within your duty-free allowance without paying Customs Duty, Excise Duty and Value-Added Tax (VAT) in this country. Where you exceed your allowances, you may have to pay Customs Duty, Excise Duty and VAT at the airport or port of arrival. Some goods are prohibited, while others are subject to conditions.

If you are arriving from another EU country and no part of your journey took place outside the EU, see our Duty Paid information below.

Duty Free Allowances*

General Goods

You can bring in goods free of duty and tax if their combined value is no more than: €430 if you are 15 or over or €215 if you are under 15.

Tobacco and Alcohol

In addition to your duty-free allowance for general goods, you have allowances for alcohol and tobacco products. Tobacco allowances for individuals travelling from outside the European Union are outlined below.

Tobacco Products

  • 200 cigarettes
    or
  • 100 cigarillos
    or
  • 50 cigars
    or
  • 250g smoking tobacco

You can split your tobacco allowance on a fractional basis, for example, 100 cigarettes and 50 cigarillos.

Alcohol Products

  • 1 litre of spirits (whiskey, gin, vodka, and so on)
    or
  • 2 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry, sparkling wine and some liqueurs)

You can split your alcohol allowance on a fractional basis, for example, 0.5 litres of spirits and 1 litre of port.

Wine and Beer

  • 4 litres of wine (still)
    or
  • 16 litres of beer

Customs Duty, Excise Duty and Value-Added Tax (VAT), where applicable, are charged on goods in excess of the duty-free allowances.

Crews' Allowances

The following reduced tobacco and alcohol allowances apply to transport crews.

Tobacco Products

  • 40 cigarettes
    or
  • 20 cigarillos
    or
  • 10 cigars
    or
  • 50g smoking tobacco

Alcohol Products

  • 0.35 litres of spirits (whiskey, gin, vodka, and so on)
    or
  • 0.50 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry, sparkling wine and some liqueurs)

Wine and Beer

  • 0.75 litres of wine (still)
    or
  • 4 litres of beer 

Duty-paid and tax-paid goods**

No additional duty or tax is charged on goods brought into Ireland if you have already paid duty and tax in another European Union (EU) country (for example, if you bought them in a supermarket), with the exception of mineral oil, alcohol and tobacco products.

The following are the rules for alcohol and tobacco products:

Duty-paid alcohol and tobacco

If you want to bring in alcohol and tobacco products (up to the indicative limits below) without paying extra duty or tax:

  • you must be 17 or older
  • you must keep receipts (to prove you have already paid duty and tax)
  • you must transport and accompany the goods yourself
  • the goods must be acquired by you for your own personal use and you cannot intend to sell them

The following quantities are generally considered as being for personal use for individuals travelling within the EU:

  • 800 cigarettes
  • 400 cigarillos
  • 200 cigars
  • 1kg smoking tobacco
  • 10 litres of spirits (whiskey, gin, vodka etc.)
  • 20 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry and some liqueurs)
  • 90 litres of wine (of which only 60 litres can be sparkling)
  • 110 litres of beer 

*Source for Duty Free Allowances: Revenue.ie

**Source for Duty Paid Allowances: Revenue.ie