- Overview
- Duty-paid and tax-paid goods
- Duty-free and tax-free goods
- Prohibited or restricted goods in baggage
- Customs controls on arrival at the airport or port
Some goods are prohibited, while others are subject to restrictions. If you have any of the following goods, you must declare them to a customs officer:
- domestic cats or dogs
- illegal or dangerous drugs
- indecent or obscene goods
- certain foodstuffs (mainly meat, milk, fish or products thereof)
- products of endangered species
- protected items of international heritage
- medicines
- firearms, weapons, fireworks or explosives
- live or dead animals, fish, birds or plants.
For further information, pleaseseeRevenue's full list of prohibitions and restrictions, or contact a Customs officer at any port or airport.
- Related topics
- Further guidance
- Prohibitions and restrictionsFull list of prohibited and restricted goods and details of licences, permits and authorisations that you will need to import or export these goods
- Prohibitions and restrictionsFull list of prohibited and restricted goods and details of licences, permits and authorisations that you will need to import or export these goods
