Calculation of Import Duty to Ireland from the UK
As part of Brexit – at the end of 2020 – a trade deal was agreed upon between the UK and the EU.
At first, most people assumed that having a trade deal would result 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It also means that goods originally made in an EU country, exported to the UK, and then sold on to Ireland (or another EU country) may also be subject to import duty.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 to Ireland from UK
When Do You Have to Pay Import Duty on Orders From the UK to Ireland?
There is No 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.
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 is shown as import charges before you pay at checkout. This means that when buying from Amazon UK – you should 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.”
More About Shopping on Amazon UK After Brexit
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 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 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.
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 Oven – import duty rate = 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
Customs Charges on Gifts From Outside the EU.
Gifts below the value of €45 (including postage) 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. All Gifts over €45 are charged VAT and possible duty – to be paid by the recipient.
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 all of January 2023 the exchange rate to be used is 0.87651 – so €150 is equivalent to about £131 GBP
Admin Charges if You Have to Pay VAT or Duty on Delivery.
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 (€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.
Should You Pay in Sterling Or Use The Amazon Currency Converter ?
Online Discount Codes and Offers Ireland
This article about the Calculation of Import Duty In Ireland does not constitute legal or tax advice and is for information purposes only.
Excellent! Thanks, MGI, for clearing that up. 🙂
Thanks! I had tried looking through the database but got lost.
Thanks, MGI, that’s makes a lot of sense.
Fingers crossed of course that they’ll cobble a deal together, at this eleventh hour. Failing that, I’m resigned to increased costs anyway, but not to the brain-frying stress of teams of newbies assessing taxes due, once a parcel finally gets here. Imagine arguing over the phone about whether the soles of your new fancy shoes are made of leather, and therefore madly taxable. Aargh.
Absolutely brilliant information, thanks for clarifying alot of misinformation in the Press
Thank you. I have saved entire article for referencing when buying online. Excellent advice.
Excellent article – streets ahead of what I have read elsewhere. Great work.
You should probably check with Revenue or an accountant – but from a quick search it appears that you should be able to claim it back.
From this Revenue Guide on Customs ( https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-manual-on-import-vat.pdf )
It states on page 6
“Generally, VAT registered traders can claim back, in their VAT Return (VAT 3),the Import VAT paid on goods imported for their business. “
Hi – we found something on a cycling website that mentioned at least 50% of the components have to be from UK for it to be classed as UK made
(That info may or may not be current figures – but it sounds about right.)
If it’s not classed as originating in the UK (by the retailer) – and it’s over €15 then there will be duty to pay.
What is the extra charges with buying a second hand iphone on eBay uk.
Phones coming from outside the EU have no duty charges .
If ebay are calculating the Irish VAT ok then there should be nothing extra to pay.
From a quick look at this list .. https://trade.ec.europa.eu/access-to-markets/en/content/
it could be 0% or 4.7% depending on exactly how they are classified.
Best to ask the sellers really ask them for the product codes they use for customs. Let us know how you get on.