Customs regulations for travellers to Ireland

Information

Security checks on travellers

Customs officers in Ireland are allowed carry out selective checks on all travellers at all points of entry to Ireland (air and sea). These checks are to ensure that you are not carrying prohibited or restricted goods, and to combat smuggling.

Rules

Travelling to Ireland from the EU

Excise duties and VAT on goods

Since June 30, 1999, the sale of duty-free goods to those travelling within the European Union (EU) has been abolished. This means that you will no longer be able to buy goods that are free of excise duty and VAT (value-added tax) if you are travelling within the EU. Any goods you buy within the EU (with the exception of food, drink and tobacco products for on-board consumption) will now be subject to normal rates of excise duty and VAT. Duty-free sales will continue as before, if you are travelling to destinations outside the EU.

Goods bought in another EU country

You will not be charged any extra duty or VAT on purchases where the duty and VAT has been paid (for example, goods bought in shops, supermarkets, etc.) in another EU country, provided the goods are for your personal use.

If your purchases are equivalent to or less than the quantities set out in the table below, they will usually be regarded as being for your personal use. If you exceed these quantities, you may have to demonstrate at Customs that the goods are for your personal use.

There are specific limits on the amount of tobacco products allowed that have been purchased in the following EU countries:

• Estonia - 200 cigarettes OR 250g smoking tobacco
• Bulgaria, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia - 200 cigarettes

You are not entitled to alcohol or tobacco allowances if you are aged under 17 years.

You should keep any receipts as proof that you have paid duty and VAT.

Travelling to Ireland from countries outside the EU

Since 15 June 2007 if you are entering or leaving the European Union and carrying €10,000 or more cash you must make a declaration to the Customs authority of the member state you are entering or leaving. Under Regulation (EC) 1889/2005 you must lodge the declaration at the airport, seaport or land frontier through which you are entering the EU – see “How to apply” below. If you are travelling to or from the Channel Islands and the Isle of Man you also must make a declaration. Cash includes:

• Currency in the form of banknotes or coins
• Bank drafts, cheques or money orders in bearer form, endorsed without restriction or with payee’s name omitted.

You are allowed to bring in to Ireland the goods shown in the table below, (subject to maximum limits) if you are travelling to Ireland from any country outside the EU (this includes the Canary Islands, the Channel Islands and Gibraltar).

The goods in question may have been bought either duty-free/tax-free or duty-paid/tax-paid outside the EU.

Your tobacco and intermediate products allowances are distributed on a fractional basis, i.e., you are allowed to bring in ½ litre of spirits plus 1 litre of port or 100 cigarettes plus 50 cigarillos.

You are not entitled to alcohol or tobacco allowances if you are under 17.

People travelling together as a group cannot combine their individual allowances to buy goods.

You should keep any receipts as proof that you have paid duty and taxes.

Prohibited or restricted goods

Certain goods cannot be imported to Ireland or can only be imported under licence.

The main items that cannot be imported or must be imported under licence are:

• Firearms
• Ammunition
• Explosives and fireworks
• Offensive weapons
• Indecent or obscene material (books, periodicals, prints and video recordings)
• Plants or bulbs
• Live animals or dead animals (including cats and dogs)
• Birds, poultry or eggs
• Endangered species
• Meat and meat products, milk and milk products, and certain foodstuffs (with specific exceptions)
• Hay or straw (even if used as packing).

Drugs

It is an offence to import or carry on your person controlled substances (drugs) when travelling to or from Ireland. (Examples of controlled substances are cannabis, cocaine, heroin and amphetamines). The Customs National Drugs Team has dog units located at airports and ferryports. The drug detector dogs are trained to detect drugs such as cannabis, cocaine, heroin and amphetamines. There are penalties for drugs offences in Ireland.

Bringing in meat or dairy products

It is possible to bring in meat or dairy products for personal consumption, subject to certain restrictions.

If you are bringing in these products from the EU or the European Economic Area (EEA), you are allowed to bring in up to 10 kg of meat, milk and meat or milk products for personal consumption. Any of the products that you bring in should have an EU health mark on them. An EU health mark is an oval stamp with:

• The initials B, DK, D, EL, E, F, I, L, NL, P or UK on the upper part
• An approval number in the centre
• The initials CEE, EØF, EWG, EOK, EEC or EEG on the lower part.

Beef of UK origin can be imported if it is sourced from designated XAP (export approved premises) processing establishments and accompanied by the appropriate veterinary health certificate. The packaging should be labelled with the oval mark within which the lettering XAP, the approval number of the premises and the letters UK are clearly displayed.

If your journey began outside the EU or EEA, you are allowed to bring in animal products where:

• Each animal product does not exceed 1 kg in weight; consists of powdered infant milk, infant food or special food required for medical reasons; is a packaged proprietary brand product that does not require refrigeration before opening and is contained in an unbroken and unopened package
• OR
• The product consists of honey, other edible bee products, snails, frogs' legs, fish or fishery products and does not exceed 1 kg in weight
• OR
• The animal product has been lawfully acquired in Northern Ireland and enters the State across the State's land frontier.

How to apply

If you are coming to Ireland from a country outside the EU with €10,000 or more cash you must present a completed declaration form C&E 1889 (pdf) to the Customs at the airport or seaport when you are enter Ireland. If you fail to submit a correct form your cash may be detained by the Customs and you could be subject to penalties. There is further information about cash controls on the Revenue website.

If in you are in any doubt about the items you can or cannot import from within or outside the EU, you should contact the Customs Information Office.

Where to apply