Customs Information

Value Added Tax (VAT) is charged on the sale of goods and services, (VAT) is calculated based on the value added at each stage of production or distribution

When you buy an item from a non-EU retailer, VAT is applied as a percentage of the total cost Postage and handling fees are also included in the overall price, meaning that if you order an item online, the shipping costs are factored into the total amount subject to VAT. This ensures that both the product and the service of delivery are taxed appropriately, providing transparency in the final price you pay.

Value Added Tax (VAT) can vary by country, but here are some common types

• Standard Rate VAT (23%):
• Reduced Rate VAT (13.5%):
•  Second Reduced Rate (9%):
•  Zero Rate VAT:

Each country may have its own specific regulations and rates, so it's always best to consult local tax authorities for detailed information.
 For further information, on types of VAT and their categories please visit revenue.ie under Current Vat rates

Customs Duty
If the value of goods exceeds €150, additional import duties may apply. For more details, please visit Revenue website on Import Charges.
 
Excise Duty
For comprehensive information on excise duty rates, including applicable rates for specific goods, please refer to Revenue Excise Duty Rates page.
 

• In line with the Northern Ireland protocol, parcels arriving from Northern Ireland into the Republic of Ireland will not be subject to VAT & customs charges but must still be cleared through Irish Customs.

If you lost personal belongings in a non-EU country and are requesting to have it returned to you, you need to provide the below information to An Post, who will request the removal/refund of the customs charge raised on your behalf:

• Copy of your travel itinerary (images of flight tickets/proof of flights)
• Proof of receipt/ownership
• Correspondence from the sender to the recipient (screenshots of an SMS are sufficient)

The information can be sent to An Post via email at ecommchargequery@anpost.ie

If you sent an item to a non-EU country for repair and are requesting to have it returned to you, you need to provide the below information to An Post, who will request the removal/refund of the customs charge raised on your behalf:

• Copy of the original/repair invoice from the sender

• Proof of exporting (Tracking number used to the send the item)

• Correspondence from the sender regarding repair being done/return (if possible)

The information can be sent to An Post via email at ecommchargequery@anpost.ie

After careful consideration and in alignment with regulatory guidelines, An Post shall no longer facilitate Transfer of Residence.

Effective as of the end of 2023, An Post has discontinued its support of Transfer of Residence requests. It's crucial to understand that Transfer of Residence is not an official service offered by An Post. For individuals seeking Transfer of Residence support, we recommend exploring international shipping services that specialise in facilitating international moves. Alternatively, the Citizens Information website, provides valuable guidance on calculating cubic meters and cubic feet- metrics commonly used by international moving companies.

If you wish to dispute the customs charge for your item, you can phone our team on 01 705 7600, selecting option 6. Please have your tracking number and customs reference number to hand.

Your customs charge can be paid either: 
Online, using your credit/debit card and the Customs reference number detailed on the Postcard/SMS/Email; or at any post office, using your credit/debit card or cash. Please bring the email or the card you received in the post with you to the Post Office. 

Once your payment is complete, we will arrange for your item to be delivered as soon as possible. Please note, you cannot pay customs charges via phone call.

If customs charges are due on your item, you will receive a postcard in the post with details of the charges. We will also attempt to send an email and/or an SMS if these details have been provided to us by the sender (this could be a retailer or someone you know).

• If you buy goods from outside the EU  you may have to pay customs charges (Customs Duty, Excise Duty, VAT) to Irish Revenue. 

• An Post collect these customs charges from you and pay them to Irish Revenue on your behalf. 

• It is mandatory for An Post to collect customs charges, An Post cannot deliver your items until these charges have been paid. 

• A team of Irish Revenue’s customs officials are based at An Post’s Mail Centre and oversee the customs clearance of imported goods.    

• Compliant electronic customs data must be supplied for all incoming non-EU items by the sender. Many smaller, more specialist British retailers are simply not aware of these requirements and/or have not put in place the necessary online shopping systems for selling to Ireland, leading to Customs delays or returns when these parcels arrive in Ireland. Please hold tight, while we work to address this and ongoing queries.

If customs charges are due on your item, you will receive a postcard in the post with details of the charges. We will also attempt to send an email and/or an SMS if these details have been provided to us by the sender (this could be a retailer or someone you know).
Whether the item is a gift or not, it must still be cleared through customs. You will need to pay customs charges as calculated in order to receive your item.
Gifts may be imported free of VAT and customs charges where the value of the gift (including insurance, freight and postage costs) is €45 or less and the gift is correctly electronically declared as such for customs purposes etc.
Please see the Revenue website for information on the treatment of gifts.

• If your item has been returned to sender or you are awaiting an update on your item, it is likely that the electronic customs declaration made by the retailer/sender for your item may have been insufficient or invalid according to Customs regulations. An Post cannot amend customs declaration so items with incomplete data must be returned. 
• The goods within your parcel may be in a category of goods treated as prohibited or restricted by Irish Revenue.  
• For non restricted/prohibited items, you will need to refer to the sender and request that they submit a customs declaration with full details when resending your item. Our TARIC code finder helps retailers understand the required information needed. 
• Your item will be returned to the sender if the customs charge was not paid by the “pay by date". 

Please note that Customs take into account a number of factors when calculating customs charges. These details can be found on the Revenue website.

Revenue are authorised to inspect any postal packet.

Once you have paid your customs charges and your item has been cleared through customs, it will be delivered in the normal way.

Customs charges are calculated by Irish Revenue based on the electronic data provided by the sender. For further information please visit the Revenue website.

• Depending on the value of your goods, these charges arise on the importation of your goods from outside of the EU, in accordance with relevant customs legislation, such as the European Union Customs Code. The EU VAT legislation also requires VAT to be paid on the importation of most third country (Non-EU) goods, regardless of value.

• An Post will never send a message containing any links when contacting you about the payment of customs charges. 

• Also, within a few days of receiving an An Post customs SMS or email you will receive an official An Post postcard detailing your customs charges (a customs charge notification card to which specific Terms & Conditions apply). 

• You can pay above. You will need your track & trace number and reference number provided in the SMS/email/ or by bringing your reference details to any post office. 

• If you are ever in doubt about scam messages we have further information on our security page to help you identify legitimate and scam messages. 

Customs charges must be paid by the “Pay by Date”. The “Pay by Date” is specified on the Customs Charge Notification Card you received in the post, in the email you received from An Post (if applicable) or on our online payment channel, (you will need your Customs Reference number here).

You may reject the item via the online payment channel, or at a Post Office (you will need your Customs Reference number - detailed on the Postcard/SMS/Email). The item will be returned to the sender if unpaid.

Great Britain is no longer a member of the European Union and in accordance with relevant VAT law, there is a requirement that VAT is calculated/charged on all non-EU goods.

• As of 1 July 2021: The European Union have removed the €22 VAT exemption on goods coming from countries outside of the EU (excl. NI) and request that all parcels coming into the EU are sent using electronic customs data.
• It is mandatory for An Post to collect these charges on behalf of Revenue. An Post is unable to deliver your item until this charge has been paid.

In addition, customs duties and excise duties may arise on the importation of certain postal items from Great Britain.

This is likely due to the senders’ failure to complete the address details on the electronic customs form. If the customs charges due are paid and the full correct address are written on the physical package itself, it will be delivered. However, If the address is incomplete on the package and incomplete on the electronic customs form, you will see further tracking updates to reflect this via track & trace.

When sending an item to Ireland you will need to supply complete electronic customs data according to Irish Customs regulations.

The minimum mandatory electronic data that is required is: 

• A valid HS/Tariff Code 
• A valid item description 
• Country of origin 
• Item value 
• Postage, insurance, freight paid 
• Sender name, address details 
• Addressee name, address 
• Packet/parcel weight 

You should also ensure the items you are sending are not regarded as prohibited/restricted by An Post. You can do so by reviewing the list on our prohibited items page.

Returns can be sent using Click & Post or at your local Post Office. The Customs related electronic data and labelling (where required) should indicate that the item is a return. We recommend you retain your receipt of posting. Please note, An Post do not process any refunds of VAT or Customs Charges if you are returning goods after the item has been delivered.

If the customs charge is not paid by the “pay by date” the item will be returned to the sender. 

• You will not be paying any further shipping costs. You are required to pay customs charges related to customs clearance of the items.

For more information regarding customs obligations please visit the Revenue Website. You can visit our sending page for more information on customs rules when sending items abroad.

• Some online retailers use a Delivery Duty Paid (DPP) model – This means that the retailer has included estimated customs charges in the total price payable at checkout when the buyer is ordering the item online, so no charges are expected to arise prior to delivery.
• If VAT is applicable to your item and was not charged in your shopping basket
  •  It will be charged using electronic data captured by the sender before it is delivered to you in Ireland.
  • Customers must pay the VAT and applicable administration fees before the item is delivered.
  • If the sender has sent incomplete electronic data, additional charges will occur to ensure the item gets to you. A €10 charge will occur.

• An Post collect the customs charges on your behalf that are charged by Revenue on items delivered to Ireland from non-EU countries. In order for your parcel to be processed and delivered, these charges must be paid.
• If customs duty or VAT is due on the item, where possible, we will contact you by post, text or email. You can then pay the customs fee above or at your local Post Office. We will deliver your item as soon as possible after payment has been received.
• If there is no customs duty or VAT due on the item, then the item will be delivered as normal.

• As of 1 January 2021 it is mandatory for an electronic customs declaration to be filed for all goods imported by post from non-EU countries.  Where goods are imported by you through the postal system, where possible, An Post will lodge an electronic customs declaration on your behalf acting as your direct representative for customs purposes. 

• The Customs Act 2015 applies to cross border mail.  Section 13(4) of such act authorises Revenue to carry out all necessary checks and examinations of cross border mail, while Section 13(7) provides for the collection of duties and taxes by An Post.