Information Security checks on travellers Customs officers in Ireland 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.
Rules Excise duty and VAT on goods Since June 30, 1999, the sale of duty-free goods to those travelling within the European Union (EU) has been abolished. This means that you will no longer be able to buy goods that are free of excise duty and VAT (value-added tax) 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) will now be subject to normal rates of excise duty and VAT.
Duty-free sales will continue as before, if you are travelling to destinations outside the EU.
If your purchases are equivalent to or less than the quantities set out in the table below, they will usually be regarded as being for your personal use. If you exceed these quantities, you may have to demonstrate at Customs that the goods are for your personal use.
You are not entitled to alcohol or tobacco allowances if you are aged under 17 years.
You should keep any receipts as proof that you have paid duty and VAT.
The goods in question may have been bought either duty-free/tax-free or duty-paid/tax-paid outside the EU.
Your tobacco and intermediate products allowances are distributed on a fractional basis, i.e., you are allowed to 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.
The main items that cannot be imported or must be imported under licence are:
It is possible to bring in meat or dairy products for personal consumption, subject to certain restrictions.
If you are bringing in these products from the EU or the European Economic Area (EEA), you are allowed to bring in up to 10 kg of meat, milk and meat or milk products for personal consumption. Any of the products that you bring in should have an EU health mark on them. An EU health mark is an oval stamp with:
Beef of UK origin can be imported if it is sourced from designated XAP (export approved premises) processing establishments and accompanied by the appropriate veterinary health certificate. The packaging should be labelled with the oval mark within which the lettering XAP, the approval number of the premises and the letters UK are clearly displayed.
If your journey began outside the EU or EEA, you are allowed to bring in animal products where:
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Where To Apply Customs and Excise Information Office Irish Life Centre Lower Abbey St Dublin 1 Dublin Ireland Tel: +353 (0)1 8171920 Homepage:http://www.revenue.ie/
Office of the Collector of Customs and Excise Dublin Castle >Dublin 2 Dublin Ireland Tel: +353 (0)1 6475000
The above information has been kindly provided by http://www.citizensinformation.ie