Publication
Trading in tobacco, cigarettes and other goods
From Department of Foreign Affairs
Published on
Last updated on
From Department of Foreign Affairs
Published on
Last updated on
Customs officers are allowed carry out selective checks on all travellers at all points of entry to Ireland (air and sea). These checks are to ensure that you are not carrying prohibited or restricted goods, and to combat smuggling.
Ireland has no restriction on the amount of cash you can carry in or out of the country if you are travelling within the EU. There is also no requirement to declare the cash in these situations. However, under the Criminal Justice Act 1994 Section 38(1) as amended by the Proceeds of Crime (Amendment) Act 2005 Section 20, if you are carrying at least €6,348.69 in cash, a customs officer can seize and detain the money. The customs officer must have reasonable grounds to believe that the cash is the proceeds of crime, or that it is to be used in criminal conduct.
The sale of duty-free goods to those travelling within the EU was abolished in 1999. This means that you cannot buy goods that are free of excise duty and VAT if you are travelling within the EU. Any goods you buy within the EU (with the exception of food, drink and tobacco products for on-board consumption) are subject to normal rates of excise duty and VAT. Duty-free sales are available if you are travelling to destinations outside the EU.
You will not be charged any extra duty or VAT on purchases where the duty and VAT has been paid (for example, goods bought in shops and supermarkets) in another EU country, provided the goods are for your personal use.
If your purchases are within the limits set out below, they will usually be regarded as being for your personal use. If you exceed these quantities, you may have to demonstrate that the goods are for your personal use.
| Goods | Maximum quantity |
| Cigarettes | 800 |
| Cigarillos | 400 |
| Cigars | 200 |
| Smoking tobacco | 1 kg |
| Spirits (for example: whiskey, vodka and gin) | 10 litres |
| Intermediate products that contain 22% alcohol or less (for example: sherry or port) | 20 litres |
| Wine (of which only 60 litres can be sparkling) | 90 litres |
| Beer | 110 litres |
You are not entitled to alcohol or tobacco allowances if you are under 17 years old.
You should keep any receipts as proof that you have paid duty and VAT.
Under the terms of the Withdrawal Agreement, the customs and tax regulations outlined above still apply to those travelling to Ireland from the UK until 31 December 2020.
If you are coming to Ireland from a country outside the EU with €10,000 cash or more you must present a completed declaration form C& E 1889 to the Customs at the airport or seaport when you enter Ireland. If you fail to submit a declaration your cash may be detained by Customs and you could be subject to penalties. There is further information about cash controls on the Revenue website.
You can find information on what goods you can bring with you for those travelling from the EU and for those travelling from outside the EU on the Revenue website. If you are in any doubt about the items you can or cannot import from within or outside the EU, you should contact the Customs Information Office.