Calculation of Import Duty to Ireland from the UK
As part of Brexit (The UK leaving the EU) – at the end of 2020 – a trade deal was agreed upon between the UK and the EU.
At first, many people assumed that having a trade deal would have resulted in no import duty or customs charges between the UK and Ireland or the rest of the EU. But that was not the case.
The EU/UK trade deal only applied to products coming into the EU from the UK that are made in the UK.
This means that there may be Irish customs charges on some items purchased in the UK and delivered to Ireland.
It also means that goods originally made in an EU country, exported to the UK, and then sold on to Ireland (or another EU country) may also be subject to import duty.
This article provides some information about the Calculation of Import Duty on items ordered from the UK and delivered to Ireland . Also we explain how it is possible to avoid paying duty and import VAT on gifts from the UK.
When Do You Have to Pay Import Duty on Orders From the UK to Ireland?
There is No Import Duty on Orders under €150
Firstly – the good news is that you can avoid import duty on any packages coming to Ireland from the UK that are valued at under €150.
Note -the €150 limit is per package/order , NOT per item. It does not include any UK VAT charged.
If you plan on ordering 2 or more items with a combined value of more than €150 , you could avoid any worries about import duty by ordering them separately.
There is some information on duty and VAT on gifts towards the bottom of the page.
Calculation of Import Duty on Orders over €150
- When an order from the UK has a value of more than €150 – then customs duty might apply, depending on the items.
- If the product’s country of origin is the UK – then there will be NO customs/import duty.
- The rate of import duty will vary according to the category of product.
- Many products have a zero rate of duty. (See below for examples)
- Some products , such as trainers made in China, for example, will have a rate of duty as high as 16.9% . See some more examples below.
Calculation of Import Duty In Ireland.
These are some real examples
A pair of Nike trainers made in China ,selling on Amazon UK for £271.66 including UK VAT.
If these were ordered for delivery to Ireland – the basic price would be reduced to £226.38 (ex VAT) .
Duty of 16.9% is added to the ex-VAT price and then Irish VAT of 23% is added on top – bringing the final price to £325.50 .
A Bosch food mixer (EU made) priced at £279.99 GBP sold by Amazon.
For delivery to Ireland from the UK – the basic price was £233.32 (ex UK VAT) .
Duty of 2.2% and Irish VAT(23%) are then added , bringing the final price to £293.30
Even though this was EU made – because it was resold from the UK, then duty has to be added.
Amazon UK and Import Duty
Amazon is experienced at international selling – and when items for delivery to Ireland are sold or fulfilled by Amazon UK – any duty and import VAT are shown as import charges before you pay at checkout. This means that when buying items sold by Amazon UK – you will not have extra to pay when the goods arrive in Ireland.
(The same might not be true for all third-party sellers on Amazon or for other UK retailers.)
Amazon UK shows any duty and import VAT at checkout as “The Import Fees Deposit“. This is their estimation of the taxes and duties that may apply.
Amazon will pay any VAT and duties on your behalf so you won’t be getting emails or texts from An Post or couriers about extra charges.
Amazon states “you won’t be charged additional fees if the actual Import Fees exceed the Import Fees Deposit we estimated.”
VAT in Ireland on Online Shopping from the UK
UK VAT should not be charged on sales made from the UK to Ireland , Irish VAT should be charged instead.
The big online marketplaces like Amazon will automatically charge you the correct VAT at checkout – but don’t rely on all other UK retailers to do the same. If they don’t charge the correct Irish VAT – you will probably be hit with a VAT demand on delivery plus admin fees.
If you want to avoid any worries about extra duty or VAT – here is a website that lists some Irish and EU Online Shopping Sites.
You can read more information about VAT on Online Shopping from the UK in Ireland after Brexit..
Irish Customs Charges
The Brexit free trade deal means that Goods “originating” in the UK are not subject to customs duties in the EU.
But goods which fail to satisfy the relevant preferential country of origin rules will be subject to normal WTO import tariffs . i.e., the Common Customs Tariff of the EU.
However, these “common customs tariffs” are 0% on several categories of products. (See below)
Country of Origin Rules
As mentioned earlier – if a product’s country of origin is the UK – then there will be NO customs/import duty in Ireland or anywhere else in the EU.
The rules for deciding the country of origin of an item can be complex, especially in the case of items made up of parts from different countries.
The retailer is responsible for identifying the country of origin, so it is possible some goods might be incorrectly classed as UK-made and no duty will be charged.
Read more here about Importing Used Cars into Ireland from the UK after Brexit
Some Examples of Items that can be imported to Ireland with NO Import Duty
Here are some examples of goods sold from the UK (or anywhere else outside the EU) that can be imported duty-free into Ireland regardless of the country of origin.
- Computers & Computer Parts
- Computer Monitors
- Printer Inks & Accessories
- Phones (Mobile/Non Mobile)
- Storage Drives
- Shotguns (from UK)
- Sound recording or Reproducing Equipment (CD players, Turntables)
- Memory Cards
- Electric Toy Trains
- Billiard/Pool Tables
- Kids Bikes/scooters
- Wooden Furniture
- Wooden Picture Frames
- Plastic Furniture
- Metal Beds
- Upholstered Seats
- Vitamins & Pro Vitamins
- Whey Protein
There are many more products that are also not liable for customs duty in Ireland. We have tried to list some of the more popular products above – that people are likely to buy online.
We obtained the above 0% duty rates by checking the “Third Country” duty rates listed for the product categories on the EU Access to Markets website.
Our understanding is that these are the rates that are used on any products coming to the EU from the UK that are classed as NOT originating in the UK.
Important – Don’t forget that even though an item may be duty-free on import – there might still be import VAT to be paid in Ireland , if this was not paid at the time of purchase. More here about Import VAT in Ireland
Please use the figures in this article for information. To the best of our knowledge, it is accurate, but do not rely on it when shopping. The final decision on customs duty on a parcel will be made by Irish customs staff.
You can search this list yourself to find out the possible duty rates on other products. (It’s slightly complicated and long-winded to find exactly the items that you want.)
Customs Charges From UK to Ireland
Some examples of the Rates of Import Duty on goods imported into Ireland from the UK.
(with a country of origin outside the UK)
Note – The retailer is responsible for identifying the product’s country of origin. So it is possible that some goods might be incorrectly classed as UK made and therefore no duty will be charged.
- Gold/Silver Jewellery 2% Import Duty
- Vacuum Cleaners 2.2%
- Food Mixer 2.2%
- Upright Freezers 2.2%
- Dishwashers 2.7%
- Exercise Equipment 2.7%
- Golf Clubs 2.7%
- Electric Drills 2.7%
- Electronic Thermostats 2.7%
- Spectacles 2.9%
- Foam Mattresses 3%
- Sports Bags 3%
- Guitars 3.2%
- Accordians 3.2%
- Drums 3.2%
- Fishing Rods 3.7%
- Nails/Screws/Bolts 3.7%
- Felt Tip Pens 3.7%
- Paint Brushes 3.7%
- Quilts (down) 3.7%
- Costume Jewellery 4%
- Leather clothing 4%
- Telescopes 4.2%
- Stuffed Toys 4.7%
- Floor Lamps 4.7%
- Tennis Racquets 4.7%
- Plastic Suitcases 5.2%
- Microwave Ovens 5%
- Sewing Machines 5.7%
- Brassieres 6.5%
- Baby clothes (cotton) 10.5%
- Bed Linen 12%
- Clothing – mostly 12%
- LED/LCD Televisions 14%
- Sports Shoes (non-leather) 16.9%
- Leather soled shoes 17% Import Duty
Obviously, there are thousands of possible items – we have just listed a small selection.
It is important to remember that even on those goods where import duty applies – Only orders with an intrinsic value over €150 will be liable to Irish customs duty.
(Intrinsic Value is the value before delivery charges, handling and insurance.)
Calculation of Import Duty in Ireland
If an order is liable for customs duty in Ireland- the duty is applied to the total value of the order including any delivery charges, insurance and handling charges.
VAT is then applied to the total price including the import duty.
Duty Calculation Example : (2023)
- A Microwave oven made in China bought online in the UK for delivery to Ireland.
- UK Price including UK VAT and delivery to Ireland = £252
- Basic Price ex UK VAT = £200 – this is over €150 so the order is assessed for duty.
- A delivery charge of £10 (ex VAT) brings the total package value to £210
- Microwave Ovens have an import duty rate of 5%
- Import Duty of 5% on £210 brings the price to £220.50
- VAT of 23% on top = Final price of £271.21 (including delivery)
We obtained the above duty rates by using the “Third Country” duty rates listed for the product category on the EU Access to Markets website.
Our understanding is that these will be the rates used on goods coming from the UK that are classed as NOT originating in the UK
Avoiding Duty and VAT Charges on Gifts From Outside the EU.
Value Under €45
Gifts below the value of €45 (including postage) sent to Ireland from the UK and other non-EU countries require valid electronic customs data but do not require any customs or VAT to be paid. Make sure to tell friends and family that a gift must be accompanied by valid electronic customs data when sending them. All Gifts over €45 are charged VAT and any possible duty – to be paid by the recipient. (Note – €45 was about £39 GBP in October 2023
Import VAT and Duty Relief on Gifts From Outside the EU
You can receive a gift without payment of Customs Duty and Value-Added Tax (VAT) if all the following apply:
- the value of the gift (including insurance, freight and postage costs) is €45 or less
- the gift is correctly declared
- the gift has been sent from a private individual outside the European Union (EU) to a private individual within the EU
- the gift is for the personal, or family use, of a private individual in the EU
- there is no commercial or trade element, that is, the goods have not been paid for by the recipient
- the gift is of an occasional nature only such as a present for a birthday or anniversary.
How do Customs Calculate the Order Valuation in Euros?
Irish Customs use the Sterling to Euro exchange rate quoted by the Irish Central Bank on the second last Wednesday of each month – for the whole of the following calendar month..
For all of November 2023 the exchange rate to be used is 0.86610 – so €150 is equivalent to about £129 GBP
Admin Charges if You Have to Pay VAT or Duty on Delivery in Ireland.
An Post Charges €3.50 if the parcel has complete digital customs data – otherwise they charge €10
FEDEX – Charge 2.5% of the Taxes and Duties . Minimum charge €12.50 plus VAT (So €15.37)
DHL Express – Charge 2.5% of the Taxes and Duties . Minimum charge €14.50.
DPD seem to be charging €5 flat rate. (plus VAT = €6.15)
If you want to avoid any worries about extra duty or VAT – here is a website that lists some Irish and EU shopping websites.
This article about the Calculation of Import Duty In Ireland does not constitute legal or tax advice and is for information purposes only.