Key facts
- Currency
- Euro (EUR)
- Import VAT/GST
- VAT 23%
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
Summary
Ireland charges VAT on imports at a standard rate of 23%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Ireland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Ireland applies the European Union customs tariff because it is in a customs union with the European Union. Ireland uses the euro (EUR).
Currency and customs tariff
Ireland uses the euro (EUR).
Ireland applies the European Union customs tariff because it is in a customs union with the European Union.
Import VAT and other taxes in Ireland
Ireland charges VAT on imports at a standard rate of 23%.
De minimis in Ireland
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Ireland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
The newest release on this page, the de minimis thresholds for Ireland, went live on border.bot on 13 October 2026.
Frequently asked questions
What currency does Ireland use for customs?
Ireland uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the VAT rate on imports into Ireland?
Ireland charges VAT on imports at a standard rate of 23%.
What is the de minimis threshold in Ireland?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Ireland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in Ireland?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Ireland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does Ireland use?
Ireland applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
The import taxes for Ireland come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
The de minimis thresholds for Ireland come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.