Tobacco Cigarettes → Ireland

Tobacco Cigarettes is restricted for travelers entering Ireland; declare above the personal allowance.

Details

Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Ireland. Office of the Revenue Commissioners — Customs Division applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (23%) plus, for select categories, an additional excise tax. EU customs harmonisation and EU Regulation 608/2013 IPR enforcement apply alongside national rules. Travelers should consult Office of the Revenue Commissioners — Customs Division for the current quantity threshold + documentation requirement before departure.

Leaving with this item

Cigarettes for personal use may be exported from Ireland freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.

Practical advice

Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Office of the Revenue Commissioners — Customs Division computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.

Customs authority

Office of the Revenue Commissioners — Customs Division · https://www.revenue.ie/