Outline of Irish Customs Import and Export Taxes
Summary:This article introduces the customs duties, VAT, thresholds, excise duties and additional customs fees for the import and export of goods in Ireland.
[Overview]
Whether individuals or business entities are engaged in the import of goods into Ireland (importing from countries outside the EU), they must pay import duties and taxes. All import duties and taxes are calculated based on the freight value, that is, the landed price (CIF).
[Tariffs]
Irish tariff rates generally range from 0% (such as books) to 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin of manufacture, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
[VAT]
The standard VAT rate in Ireland is 23%. Certain goods, such as newspapers and magazines, enjoy a preferential VAT rate of 13.5%. Certain goods are exempt from VAT, such as books, children's clothing and children's shoes.
[Tax threshold]
Ireland has a tax threshold for imports. If the value of imported goods (FOB) does not exceed 150 euros or the freight tariff does not exceed 10 euros, the tariff is exempted; if the value of imported goods (FOB) does not exceed 22 euros or the freight VAT does not exceed 6 euros, the VAT is exempted.
[Others]
Consumption tax: taxes and fees levied on specific goods such as tobacco products. Additional customs fees: fees levied for inspections, tests and tests that must be performed when imported goods pass through customs. "