• Visitors to Ireland from the EU countries are not required to make a declaration to customs at their place of entry. However, certain goods are prohibited or restricted to protect health and the environment; restricted goods include meat and poultry. 
• 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 250 gr of tobacco 
• 1l of spirits (more than 22%) or 2l of intermediate products (eg port, sherry, etc, but not sparkling wine) or
• 2l of wine
• 60ml of perfume and 250ml of eau de toilette
• other goods including beer, gifts and souvenirs EUR 175 per adult