Which country has the higher VAT rate, Ireland or United States?

Ireland: 23%. United States: n/a.

What's the de minimis import threshold for each?

Ireland: no published threshold. United States: USD 800.

Who is the customs authority in each country?

Ireland: Office of the Revenue Commissioners — Customs Division. United States: U.S. Customs and Border Protection (CBP).

Which categories are restricted in each?

Ireland restricts: Firearms / ammunition (national permit + EU Firearms Pass); Pharmaceuticals (national permit for non-EU prescriptions); Cultural property over 50 years; Currency over EUR 10,000 (declaration). United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities.

🇮🇪 Ireland vs 🇺🇸 United States

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇮🇪 Ireland	🇺🇸 United States
Customs authority	Office of the Revenue Commissioners — Customs Division	U.S. Customs and Border Protection (CBP)
VAT / GST	23%	n/a
De minimis (USD)	n/a	USD 800
Cash declaration (USD)	USD 11000	USD 10000
Duty-free alcohol (L)	1	1
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 460	USD 800
Prohibited categories	Narcotic drugs; Counterfeit branded goods (EU Regulation 608/2013); CITES-listed species and parts; Asbestos products	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)
Restricted categories	Firearms / ammunition (national permit + EU Firearms Pass); Pharmaceuticals (national permit for non-EU prescriptions); Cultural property over 50 years; Currency over EUR 10,000 (declaration)	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)
Known scams	Fake An Post SMS phishing requesting EUR 1-3 payment via a linked page to release a parcel. An Post never collects fees via SMS — verify via the My An Post tracking portal.	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.

Detailed pages: Ireland • United States

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