Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Ireland.

For further information, visit the Office of the Revenue Commissioners website.

Tariffs and non-tariff barriers

Ireland is part of the European Union (EU) and commercial policy is regulated by the European Commission.

The Department of Jobs, Enterprise and Innovation and the Department of Agriculture, Food and the Marine advise and deal with a range of trade policy, regimes and procedural issues governing imports into Ireland.

Tariffs

Ireland is part of the harmonised trade system of the EU and importing and exporting are covered by EC Regulations.

A Common External Tariff (CET) is applicable to countries outside the EU.

The European Community has created the Binding Tariff Information (BTI) system as a tool to obtain the correct tariff classification for goods for import or export. Before shipping any goods to Ireland, it is recommended to obtain a written BTI customs duty ruling from the Office of the Revenue Commissioners.

Non-tariff barriers

For a number of items, import licences and tariff quotas are imposed.

Under Common Agricultural Policy (CAP) regulations, an import licence (AGRIM) is required to import certain agricultural products to Ireland originating outside EU. Importers of live seafood must register with the Sea Fisheries Protection Authority.

Licenses may also be required for the textiles, dual use goods and services, chemicals, pharmaceuticals, archaeological objects and works of art. For more information, visit the  Department of Jobs, Enterprise and Innovation.

Imports of some goods originating in certain non-EU countries may be subject to either quantitative restrictions or surveillance measures, including:

  • textiles
  • steel
  • footwear
  • ceramic products
  • toys
  • porcelain and glass.

Trade with certain countries is forbidden or restricted in accordance with UN, EU or OSCE sanctions.

Customs at The Office of Revenue Commissioners should be contacted for further information for all imports and exports, regardless of the requirement for an import or export licence.

Product certification, labelling and packaging

Packaging

Packaging must meet all EU and Irish requirements. To reduce the impact of packaging on the environment, the EU has legislation concerning the management of packaging and packaging waste. For more information, visit the Department of Jobs, Enterprise and Innovation.

CE Mark

The CE mark is a mandatory conformity marking for certain products sold within the European Economic Area (EEA). For more information, visit ec.europa.eu.

Labelling

All labelling and information directives of the European Council, local and national regulations must be met. Information on the labelling of products in the interest of consumers and compliance procedures are available at the Department of Jobs, Enterprise and Innovation.

Food information and labelling legislation must comply with EU legislation and Irish regulations. For more information, visit the Department of Agriculture, Food and the Marine or the Food Safety Authority of Ireland.

For organic produce, EU legislation requires that imported organic food from third countries be produced to the same standards as that from the EU. For more information, visit the Department of Agriculture, Food and the Marine.

Special certificates

Imports of food, animals, plants and agricultural products from outside the EU are often subject to customs duty and quotas and may require a licence or certificate. For more information, visit the Department of Agriculture, Food and the Marine.

Information on exporting and export documentation regarding animals, plants and agricultural products from Australia can also be obtained from the Australian Department of Agriculture.

Methods of quoting and payment

Quotations should be in Euros or US dollars, CIF Irish port.

Documentary requirements

Economic Operator Registration and Identification (EORI)

An EORI number is a number, unique throughout the European Community. This number is used in all communications with any EC customs authorities. All Irish EORI numbers start with the letters IE.

In Ireland the EORI number has been aligned with the VAT number, so the vast majority of EORI numbers are equivalent to a trader’s VAT number.

In order to obtain an EORI number, you must submit an application form. For more information, visit the Office of Revenue Commissioners.

Commercial invoice

A minimum of two copies are required. Invoices must contain all details normally supplied, including:

  • a full description of the goods
  • the country of origin
  • their tariff heading and import list number
  • where applicable, the value added tax and wholesale tax registration numbers.

If goods are of a different tariff and/or HS import classification the value for each type must be shown.

Customs entry must be made on the EU Single Administrative Document.

For more information, visit the Office of Revenue Commissioners.

Bill of lading

No special requirements. To Order bills are acceptable.

Packing list

Compulsory if the shipment contains more than one package and if the contents of each package are not shown in the commercial invoice. In all circumstances a packing list facilitates easier clearance.

Certificate of insurance

Not obligatory unless quotation was CIF. Useful for valuation in case of disputes.

Insurance

Normal commercial practices apply.

Weights and measures

The metric system is used, except for pints in hotels and bars.

NSAI Legal Metrology Service (LMS) is responsible for regulating, supervising weights and measures in Ireland.

Standards

The National Standards Authority of Ireland (NSAI) develops and publishes Irish Standards.

Accreditation

The Irish National Accreditation Body (INAB) is responsible for accreditation in accordance with International and EU standards.

Public health requirements

Imports of food, animals, plants and agricultural products from outside the EU are often subject to customs duty and quotas and may require a licence or certificate. For more information, visit the Department of Agriculture, Food and the Marine or the Food Safety Authority of Ireland.

Licenses may also be required for the textiles, chemicals and pharmaceuticals. For more information, visit the Department of Jobs, Enterprise and Innovation.