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 1. Home
 2. Country Commercial Guides
 3. Ireland - Import Tariffs

Ireland - Country Commercial Guide

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Import Tariffs


Includes information on average tariff rates and types that U.S. firms should be
aware of when exporting to the market.

Last published date: 2022-11-30

Ireland has been a member of the European Union (EU) since January 1, 1973.  The
EU is a customs union with free trade currently among 27 Member States.  Free
trade is also permitted between EU member states and the four members of the
European Free Trade Association (EFTA) through multiple agreements.  Taxes such
as the value-added tax (VAT) and excise taxes are levied in the country of final
destination.  The EU also has a common agricultural policy, joint transportation
policy, and free movement of goods and capital within member states. 

The EU levies a common tariff on imports coming from non-EU countries such as
the United States. When products enter the EU, they need to be declared to
customs according to their classification in the Combined Nomenclature (CN). The
CN document is updated and published every year, and the latest version can be
found on the European Commission’s websiteThis link will direct you to a
non-government website.  U.S. exports to the European Union enjoy an average
tariff of just three percent. 

U.S. exporters should consult “The Integrated Tariff of the Community”, referred
to as TARICThis link will direct you to a non-government website (Tarif Intégré
de la Communauté), to identify the various rules which apply to specific
products being imported into the customs territory of the EU.  To determine if a
license is required for a particular product, check the TARIC.   The TARIC can
be searched by country of origin, Harmonized System (HS) Code, and product
description on the interactive website of the Directorate-General for Taxation
and the Customs Union.  The online TARIC is updated daily.  

Ireland applies EU tariffs (customs duties) which are based on the international
Harmonized System (HS) of product classification.  Duty rates on manufactured
goods from the United States generally range from 5-8% and are usually based on
the c.i.f. value of the goods at the port of entry.  The c.i.f. value is the
price of the goods (usually the sales price) plus packing costs, insurance, and
freight charges to the port of entry.  U.S. exporters  should consult ITA’s
Customs Info Database tariff look-up tool to estimate duties and taxes.  It is
also useful to check Irish Revenue, Tax and CustomsThis link will direct you to
a non-government website for current importing procedures. 

Most raw materials enter duty free or at low rates.  In accordance with EU
regulations, agricultural and food items are often subject to import levies that
vary depending on world market prices.  The rates are based on the composition
of foods and in particular some packaged foodstuffs can be affected. 

Valued-added tax (VAT) is charged on the sale of goods and services within
Ireland.  Unlike customs duty, which is the same for all EU member countries,
VAT is established by the tax authorities of each country.  U.S. exporters
should familiarize themselves with Irish Revenue, Customs VAT proceduresThis
link will direct you to a non-government website. 

 * In Ireland, the standard VAT rate is 23%. 

 * At each stage of the manufacturing and distribution chain, the seller adds
   the appropriate amount of VAT (tax on the amount of value that the seller
   added to the product, plus the amount of VAT passed on to the seller by the
   supplier) to the sales price.  

 * The tax is always quoted separately on the invoice.  This process repeats
   itself at each stage until the product is sold to the final consumer, who
   bears the full burden of the tax.  

 * Every second month, all firms based in Ireland who are registered for VAT
   purposes subtract the VAT paid on the purchases of goods and services from
   the VAT collected on sales and remit the balance to the Irish government. 

 * For imports into Ireland, the VAT is levied at the same rate as for domestic
   products or transactions.  The basis on which the VAT is charged on imports
   is the c.i.f. value at the port of entry, plus any duty, excise taxes,
   levies, or other charges (excluding the VAT) collected by customs at the time
   of importation.  This total represents the value of the import when it clears
   customs.   

 * The importer is liable for payment of customs duties, VAT, and any other
   charges at the time of clearing the goods through customs.   

 * Temporary imports that will be re-exported are not subject to the VAT.  The
   importer may have to post a temporary bond for the amount of the customs duty
   and taxes as security, which will be canceled when the goods are taken out of
   the country.   

 * Digitally delivered goods and services such as software, music, film, games,
   and distant learning programs that are consumed within the EU are subject to
   VAT irrespective of whether they came from EU or non-EU based suppliers.  

 * Excise taxes are levied on a limited number of products such as gasoline and
   diesel fuel, spirits, beer, wine, bottled water, cider, tobacco, motor
   vehicles, and liquid petroleum gas.  The excise rates vary, depending on the
   products.  The tax is imposed whether the goods are manufactured in Ireland
   or imported from EU or non-EU countries.  

 * Duties on excise goods imported from non-EU countries may be collected at the
   point of importation or when the goods are subsequently removed from a bonded
   warehouse.   

 * Excise tax is in addition to any customs duty or VAT.  For trade within the
   EU, the duties are collected in the Member State of consumption.  Special
   arrangements operate to allow excise goods to move duty free between the
   Member States and to collect the duty in the country of consumption.   

Firms wishing to manufacture goods subject to excise tax in Ireland must first
obtain a license from the Office of the Revenue CommissionersThis link will
direct you to a non-government website.  Premises may be approved to receive and
store certain excise goods without payment of duty.  This approval allows the
deferral of duty on goods while they are being worked on or stored. 
Authorization may be obtained to import goods without the payment of tax to
undergo processing and re-exportation. 


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