Calculation of Customs Duty on Orders from the UK to Ireland
As part of Brexit – a trade deal was agreed between the UK and the EU at the end of 2020.
At first, most people assumed that having a trade deal would mean no worries about import taxes or customs duty between the UK and Ireland or the rest of the EU. But that was not the case.
The EU/UK trade deal only applies to products coming into the EU from the UK that are made in the UK.
This means that there may be Irish customs Duty on some items bought online 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It also means that goods originally made in an EU country, exported to the UK, and then sold on to Ireland (or another EU country) may also be subject to import duty.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 In Ireland.
When Do You Have to Pay Customs Duty on Orders From the UK?
No Duty on Orders under €150
Firstly – the good news is that customs duty does not have to be paid on any orders coming to Ireland from the UK valued at under €150.
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 as high as 16.9% rate. 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 and then Irish VAT of 23% 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 – the basic price was £233.32 (ex VAT) .
Duty of 2.2% and Irish VAT on top of 21% 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 well used to international selling – and on items sold or fulfilled by them – any duty and import VAT is shown as import charges before you pay at checkout. This means that when buying on Amazon UK – you should not have extra to pay on delivery to Ireland.
The same might not be true for third-party sellers on Amazon or for other UK retailers.
Amazon UK shows any duty and import VAT 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 that “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 from the UK to Ireland , Irish VAT should be charged instead.
The big online marketplaces like Amazon will charge the correct VAT at checkout – but don’t rely on all other UK retailers to do the same. If they don’t – 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 Duty Rates
The Brexit free trade deal means that Goods “originating” in the UK will not be subject to customs duties in the EU.
But goods which fail to satisfy the relevant preferential county of origin rules will be subject to normal WTO import tariffs . i.e., the Common Customs Tariff of the EU).
Many of these “common customs tariffs” are 0% on several categories of products. (See below)
Country of Origin Rules
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.
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) 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)
- Digital Cameras
- Storage Drives
- Sound recording or Reproducing Equipment (CD players, Turntables)
- Memory Cards
- Electric Toy Trains
- Billiard/Pool Tables
- Kids Bikes/scooters
- Wooden Furniture
- Plastic Furniture
- Metal Beds
- Upholstered Seats
- Vitamins & Pro Vitamins
- Whey Protein
There are many more products that are not liable to customs duty. We have tried to list some of the popular things 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 what you want.)
Import Duty Rates In Ireland.
Some examples of the Rates of 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 very 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 :
- Microwave 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 package value to £210
- Microwave Oven import duty rate = 5%
- Import Duty of 5% on £210 brings the price to £220.50
- Import VAT 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
How do Customs Calculate the 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 February 2021 the rate used was 0.88563 – so €150 is equivalent to £132.84
For March 2021 the exchange rate used was 0.86960 – so €150 is equivalent to £130.44
For April 2021 the exchange rate to be used was 0.86250 – so €150 is equivalent to £129.37
For May 2021 the exchange rate to be used was also 0.86250 – so €150 is equivalent to £129.37
For June 2021 the exchange rate to be used is 0.86233 – so €150 is equivalent to £129.34
Admin Charges if You Have to Pay VAT or Duty on Delivery.
An Post says on their website that they charge a maximum fee of €10. But – it looks like they are charging a flat €3.50 per package.
FEDEX – Charge 2.5% of the Taxes and Duties . Min €15.
DHL Express – Charge 2.5% of the Taxes and Duties . Min €14.50.
DPD seem to be charging €5 flat rate.
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.