How to Export to Ireland in 2026: 23% VAT, Postponed Accounting, EORI

Duty and import VAT: rates and base

Ireland applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Irish Revenue describes the customs value as the cost of the goods plus transport, including postage, insurance and handling charges to deliver the goods to the EU. The import VAT base is the customs value plus any duty or other tax payable (other than VAT) and any transport, insurance or handling costs after the goods arrive in the EU.

Import VAT is charged at the rate for the goods in Ireland. The standard rate of 23% covers most goods, including cosmetics, toys, furniture, machinery, computers, office equipment, jewellery, tools and alcohol. The reduced rate of 13.5% covers goods such as coal and heating oil, the second reduced rate of 9% covers gas and electricity, and 4.8% applies to livestock. The zero rate covers goods such as tea, coffee, milk, bread, books, newspapers and children's clothes and shoes. Example with an assumed duty rate of 4%:

• Customs value, the cost plus transport, insurance and handling to the EU: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the EU port of arrival to the buyer in Ireland: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 23%: EUR 2,438.
• Paid at import: EUR 2,838, or only the EUR 400 duty if the importer uses postponed accounting.

Postponed accounting for import VAT

Postponed accounting lets an accountable person, a business registered for VAT in Ireland, self-account for import VAT on its VAT return instead of paying it when the goods are imported. It has applied to goods imported from outside the EU VAT area since 11pm on 31 December 2020. The value of the imported goods goes in box PA1 of the VAT3 return, and the VAT is accounted for at T1 and deducted at T2 under the usual rules on deductibility. Businesses registered for both VAT and Customs and Excise on 31 December 2020 were entitled automatically, and Revenue can exclude a business that does not meet the conditions by a notice of exclusion.

For an exporter, this means a VAT-registered Irish buyer importing on DAP or FCA terms usually has no import VAT to pay at the border. If you sell DDP and act as importer yourself, you would need an Irish VAT registration to use it; take Irish VAT advice first (see Triplicate's note on postponed import VAT in Europe).

EORI, consumer parcels and Northern Ireland

An Irish business registers for Customs and Excise through Revenue Online Service (ROS), and its EORI is by default IE followed by its VAT number. A business without an active ROS digital certificate can request an EORI by e-mail to Revenue's eCustoms Helpdesk, giving its tax registration number, company name and official address; a non-EU seller usually needs none if the Irish buyer or its customs agent declares the goods (see Triplicate's note on EORI numbers).

Sales to Irish consumers follow the EU rules: for orders up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 a customs duty of EUR 3 per item applies. Northern Ireland is part of the United Kingdom: goods moving there use UK and XI procedures, so check Triplicate's guide to exporting to the UK and the EORI note before shipping to Belfast or other Northern Irish addresses.