Importing into Ireland: VAT, duty and clearance
Ireland applies a 23% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
23%
Duty relief
≤ €150
EORI
IE + 8 digits
What to know before shipping
- Ireland applies a 23% standard rate, one of the highest in the EU.
- Since Brexit, Ireland is a common entry point for goods destined for the EU single market.
- Customs declarations are filed through the Revenue Online Service (ROS).
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Ireland. Duty is charged at 12% on the goods value; import VAT is charged at 23% on the customs value plus any duty.
Questions about importing into Ireland
Does Ireland require a VAT registration for imports?
Importers of record need an Irish VAT number to reclaim import VAT; otherwise it becomes a cost. EORI is required for customs.
Is the EUR 150 threshold per item or per parcel?
Per consignment: the total value of all goods in one shipment is compared against the threshold.