Customs regulations for travellers to Ireland (2024)

Introduction

Customs officers are allowed to carry out selective checks on all travellers at all points of entry to Ireland (air and sea). These checks ensure that you are not carrying prohibited or restricted goods and combat smuggling.

Returning to Ireland

If you are an Irish person living abroad and planning to move home, visit our Returning to Ireland section, where we have the practical information you need to start a life in Ireland again.

Travelling to Ireland from the EU

Cash controls

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 €1,000 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.

Excise duties and VAT on goods

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 ( except for 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.

Goods bought in another EU country

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.

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.

Bringing in meat or dairy products

Only products which have been produced in accordance with EU rules can be imported for personal consumption. As a guideline, quantities should not exceed 10 kg. Generally, the products are on sale to the public in the EU country of origin, are appropriately packaged and have an identifying EU health mark.

Travelling to Ireland from countries outside the EU

Cash controls

If you are entering or leaving the EU and carrying €10,000 or more in cash you must make a declaration to the Customs authority of the EU country you are entering or leaving. Under Regulation (EU) 2018/1672 you must lodge the declaration at the airport, seaport or land frontier that you are entering the EU, see ’How to apply’ below. If you are travelling to or from the Channel Islands or the Isle of Man you must also make a declaration.

Cash includes:

• Currency in the form of banknotes or coins
• Cheques, traveler cheques, promissory notes or money orders without a names beneficiary
• Gold coins with gold content of at least 90%
• Gold bars, gold nuggets or clumps with a gold content of at least 99.5%

You can read more about travelling with cash and how to declare it on the revenue website.

Unaccompanied cash

If you send or receive cash of €10,000 or more by post, freight or courier you may have to make a cash disclosure declaration. You read about unaccompanied cash on the revenue website.

Goods

You can bring the following goods into Ireland within the limits set out below, if you are travelling to Ireland from any country outside the EU (this includes the Canary Islands, the Channel Islands and Gibraltar).

The goods must have been bought either duty-free/tax-free or duty-paid/tax-paid outside the EU.

Your tobacco and intermediate product allowances are distributed on a fractional basis. For example, you can bring in ½ litre of spirits plus 1 litre of port or 100 cigarettes plus 50 cigarillos.

You are not entitled to alcohol or tobacco allowances if you are under 17.

People travelling together as a group cannot combine their individual allowances to buy goods.

You should keep any receipts as proof that you have paid duty and taxes.

Drugs

It is an offence to import or carry on your person, controlled substances (drugs) when travelling to or from Ireland. Examples of controlled substances are cannabis, cocaine, heroin, and amphetamines. The Customs National Drugs Team has dog units located at airports and ferry ports. The drug detector dogs are trained to find cannabis, cocaine, heroin and amphetamines. There are various penalties for drugs offences.

Bringing in meat or dairy products

You cannot import meat or dairy products for your personal consumption from almost all non-EU countries. Limited quantities of certain other products may be imported provided their country of origin is an EU-approved country. Further information is available on the Department of Agriculture, Food and the Marine website on animal products imports for personal consumption.

How to apply

If you are coming to Ireland from a country outside the EU with €10,000 cash or more, you must present a completed cash declaration form (pdf) 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.

Where to apply