# Ireland: import VAT and de minimis

> 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).

Source: https://staging.border.bot/countries/ireland
Last updated: 13 October 2026

[Countries](https://staging.border.bot/countries) / [Ireland](https://staging.border.bot/countries/ireland)

## 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](https://staging.border.bot/countries/european-union)

## 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.

Machine-readable: https://staging.border.bot/countries/ireland.json