Ireland customs rules & duty-free allowances

Last reviewed July 2, 2026·Official source

Ireland is in the EU Customs Union, so the biggest trap for non-EU travellers is the low 430 EUR duty-free goods allowance—far less than the 800 USD many expect. Exceed it and you pay VAT and duty on the full value, not just the excess. These rules apply to all non-resident adults entering Ireland in 2026.

Duty-free allowances

Alcohol

1.0 L

1 litre of spirits over 22% ABV, OR 2 litres of wine/beer (under 22% ABV). Must be 18+. From non-EU countries: duty-free only up to 430 EUR total goods value.

Tobacco

200 cigarettes

or 50 cigars / 250 g

Cash to declare

$10,800

10,000 EUR (approx. 10,800 USD) or equivalent. Declare on the EU Cash Declaration Form (available at customs or online) if carrying cash, cheques, money orders, or bearer bonds. Failure to declare can result in seizure and fines.

Goods duty-free

$465

430 EUR (approx. 465 USD) for goods bought duty-free or in a non-EU country. Above that, you pay Irish VAT (23%) and any applicable duty on the full value. For EU-origin goods (e.g., bought in another EU country with VAT paid), no limit applies.

Prohibited — banned from import

Illegal drugs (cannabis, cocaine, heroin, ecstasy, etc.)
Firearms, ammunition, and explosives (without a license)
Offensive weapons (knuckles, swords, pepper spray, flick knives)
Endangered species products (ivory, tortoiseshell, rhino horn) without CITES permit
Pornography depicting violence or children
Counterfeit goods (fake designer items, pirated DVDs)

Restricted — allowed with a permit or declaration

Firearms and ammunition (require a firearm certificate from Irish authorities)
Animals and animal products (require health certificates and may need quarantine)
Plants and plant products (require phytosanitary certificate and may be inspected)
Radioactive materials or devices (require a license from the EPA)
Cultural artifacts (antiquities over 100 years old may need an export license from the National Museum)

Arriving: red vs green channel

Use the Green Channel if you have nothing to declare (goods within allowance, no prohibited/restricted items). Use the Red Channel if you have goods to declare, cash over 10,000 EUR, or restricted items. There is no arrival card; just walk through. Customs officers may stop you for random checks.

Tax-free shopping & VAT refunds

Yes, Ireland offers VAT refunds for non-EU visitors under the Retail Export Scheme. Minimum purchase per invoice is 75 EUR. Claim at the airport (Dublin, Shannon, Cork) by presenting the goods, receipts, and a completed Tax Free Form (from the retailer). Refund is processed by Fexco or Global Blue.

Bringing medication

Personal medications for up to 3 months' supply are allowed without a prescription, but you should carry a doctor's letter or prescription for controlled drugs (e.g., morphine, codeine, benzodiazepines). Some common medications (e.g., Adderall) are illegal in Ireland; check with the Irish Medicines Board before travel.

Food, plants & animal products

No meat, dairy, or animal products from outside the EU (except limited amounts of infant formula, pet food for medical reasons). Plants, seeds, fruit, vegetables, and cut flowers must be declared and may require a phytosanitary certificate. Banned: potatoes, soil, and certain tree species.

Rules worth knowing

EU Customs Union — no limits from EU countries

If you arrive from another EU country (e.g., France, Spain), there are no duty-free limits on alcohol, tobacco, or goods bought with EU VAT paid. You can bring any amount for personal use, but customs may question large quantities (e.g., 20 cartons of cigarettes).

430 EUR goods limit — not 800 USD

Non-EU travellers often assume a 800 USD allowance (common in the US), but Ireland's limit is 430 EUR (approx. 465 USD). Exceed it and you pay VAT (23%) and duty on the entire value, not just the excess.

Cash declaration is mandatory

Carrying 10,000 EUR or more (or equivalent in any currency) must be declared on the EU Cash Declaration Form. Failure to declare can lead to seizure and a fine of up to 5,000 EUR.

No duty-free on flights within the EU

If you fly from another EU country, you cannot buy duty-free alcohol or tobacco at the airport (since EU VAT is already paid). Duty-free shops only sell to non-EU passengers.

Frequently asked questions

No. The duty-free allowance from outside the EU is 1 litre of spirits over 22% ABV (or 2 litres of wine/beer). If you bring 2 litres, you must declare it in the Red Channel and pay Irish duty and VAT on the second litre.

Yes. The duty-free goods allowance is 430 EUR. You'll pay Irish VAT (23%) and any applicable duty on the full 500 EUR value, not just the 70 EUR excess. Declare it in the Red Channel.

Adderall is illegal in Ireland. You cannot bring it even with a prescription. If you need ADHD medication, check with the Irish Medicines Board for an alternative (e.g., Ritalin) and carry a doctor's letter for up to 3 months' supply.

Yes, because you're arriving from another EU country. There is no limit on wine for personal use. However, if customs suspects it's for resale, they may ask for proof of personal use (e.g., a wedding).

You must declare it on the EU Cash Declaration Form (available at customs or online) before you pass through customs. The threshold is 10,000 EUR. Failure to declare can result in seizure and a fine.

Yes, but drones over 250g must be registered with the Irish Aviation Authority (IAA) and you need an operator ID. You may also need insurance. Declare it in the Red Channel if you're unsure.

If the total value of goods you're carrying (including the whiskey) is under 430 EUR, it's duty-free. If over, you pay VAT and duty on the full value. The whiskey itself is subject to the 1-litre spirit limit.

Official source

Revenue Irish Customs