• 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 within the EU    

Although there are now no limits imposed on importing tobacco and alcohol products from one EU country to another, travellers should note that they may be required to prove at customs that the goods purchased are for personal use only.

For goods obtained outside the EU

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

• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco
• 1l of spirits (more than 22%) or 2l of intermediate products (eg port, sherry etc but not sparkling wine) or
• 2l of still wine
• 60ml of perfume or 250ml of eau de toilette
• Other goods including gifts, souvenirs, perfume and clothing EUR 430 per adult (over 15 years old)

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.