Ireland Import Duty & VAT Rates: A 2026 Guide

Ireland applies the EU Common Customs Tariff on imports — typically 0–12% of the customs value — plus 23% Irish VAT on top of the goods, delivery, and duty. Here's how to work out exactly what you'll pay.

Ireland Import Duty: The EU Common Customs Tariff

Ireland doesn't run its own tariff schedule. As an EU member state, it applies the EU Common Customs Tariff — a single set of import duty rates shared by all 27 member countries. The rate your goods attract depends entirely on their HS code: once customs classifies the product, the EU's TARIC database returns the exact duty rate for that code.

For typical consumer goods, rates land between 0% and 12% of the customs value. Electronics such as phones and laptops are often 0%, while clothing and footwear usually sit at 5–12%. Because the rate is tied to the code, getting the classification right matters more than anything — a single digit can be the difference between no duty and a double-digit bill.

Irish VAT on Imports: 23%

On top of duty, imports into Ireland attract VAT at the standard Irish rate of 23% — one of the highest in the EU. This import tax is what most shoppers end up paying: some goods qualify for reduced rates — books, children's clothing, and most food are taxed at lower rates, so it's worth checking which rate applies to your product before you budget.

The part that catches most people out is what VAT is charged on. You don't pay 23% of the goods value alone — Irish VAT is layered on top of the full landed cost, so the base is the goods value plus delivery plus import duty. That stacking is what turns a modest order into a much larger bill.

How to Calculate What You'll Pay

The calculation runs in three steps. First, add the goods value to the delivery cost to get the customs value — delivery to the border is always included. Second, apply the duty rate from TARIC. Third, add the duty to the customs value and apply 23% VAT to the total: (goods + delivery) × duty rate, then (goods + delivery + duty) × 23%.

A worked example. Say you're importing clothing worth €70 with €10 delivery. The parcel is under €150, so instead of the 12% clothing rate it pays the flat €3 duty per item type introduced in July 2026 — the flat fee replaces the ad valorem rate for low-value parcels. The VAT base becomes €70 + €10 + €3 = €83, and 23% VAT adds roughly €19.10. Total customs charges: about €22.10.

Two rules can change the math. Genuine gifts between private individuals under €45 are exempt from duty and VAT, and low-value consignments under €150 pay a flat €3 duty per item type since July 2026 (temporary, until the EU customs data hub launches around 2028) — and VAT still applies. Rather than doing this by hand, our duty and tax calculator works out the exact figure in seconds.

Who Collects the Charges

You don't pay the Irish tax authority directly. The delivery carrier — An Post, DPD, DHL, or FedEx — clears the parcel through customs on your behalf, pays the charges upfront, and collects from you via a payment link, at delivery, or when you collect from the depot. If the seller shipped DDP (Delivered Duty Paid), everything is prepaid at checkout and nothing is owed on arrival. For the full picture, see our guides on customs charges from the UK to Ireland and Irish customs charges.

Frequently Asked Questions

What is the import duty rate in Ireland?

Ireland uses the EU Common Customs Tariff — rates are typically 0–12% depending on the product's HS code (electronics are often 0%, clothing and footwear 5–12%); since July 2026, parcels under €150 from outside the EU pay a flat €3 duty per item type instead. The exact rate comes from the TARIC database.

How much VAT do I pay on imports to Ireland?

23% standard Irish VAT is charged on the goods value plus delivery plus import duty; some goods (books, children's clothing, food) qualify for reduced rates.

How do I pay customs charges on parcels to Ireland?

The delivery carrier collects them — An Post, DPD, DHL, or FedEx will contact you with a payment link or collect at delivery.

Related guides: Irish Customs Charges: What's Changed in 2026 · Customs Charges UK to Ireland · EU Import Duty

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