Customs operate green and red channels at most ports and airports. If you need to declare goods over the duty and tax-free allowances for non-EU visitors you must use the red channel. Pass through the green channel if you have nothing to declare.

For goods obtained outside the EU

The following goods may be imported by persons over the age of 17 without incurring customs duty:

  • 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco;
  • 10l of spirits (more than 22%) or 20l of intermediate products (eg port, sherry etc but not sparkling wine) or
  • 90l of wine (of which only 60l can be sparkling) or 110l of beer;
  • 60mls of perfume or 250ml of eau de toilette;
  • other dutiable goods to the value of 40 Euro.

Vat and tax refunds

  • To be able to claim a tax refund you must be a non-EU visitor to Ireland. Look for the ‘Tax-Free Shopping’ sign in the windows of participating stores. You must complete a valid tax refund document obtained from the retailer and present the tax refund document and goods to Customs on departure from the EU. A customs officer will check the goods and validate the tax refund document. You can receive your refund on the spot at some airports, otherwise you should mail the validated tax refund document back to the store and a refund will be issued.
  • VAT is charged on almost everything, but remember that refunds only apply to goods being taken out of the country, not services. VAT and tax refunds are not available to EU visitors.