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

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

What's the de minimis import threshold for each?

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

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇮🇪 Ireland

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

	🇺🇸 United States	🇮🇪 Ireland
Customs authority	U.S. Customs and Border Protection (CBP)	Office of the Revenue Commissioners — Customs Division
VAT / GST	n/a	23%
De minimis (USD)	USD 800	n/a
Cash declaration (USD)	USD 10000	USD 11000
Duty-free alcohol (L)	1	1
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 800	USD 460
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	Narcotic drugs; Counterfeit branded goods (EU Regulation 608/2013); CITES-listed species and parts; Asbestos products
Restricted categories	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)	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)
Known scams	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.	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.

Detailed pages: United States • Ireland

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