In accordance with EU legislation, EU and non-EU citizens travelling from states outside the European Union to Ireland are allowed to bring with them goods bought by themselves, either duty-free/tax-free or duty-paid/tax-paid, as follows: tobacco products — 200 cigarettes or 100 cigarillos or 50 cigars or 250 grammes of smoking tobacco; alcohol and alcoholic beverages — one litre of spirits such as whiskey, gin, vodka, or two litres of intermediate products not exceeding 22% volume such as port, sherry, sparkling wine etc. and two litres of still wine; and perfumes and toilet waters — 50 grammes of perfumes and 0.25 litres of toilet water.
Apart from these, travellers also are entitled to an allowance for other goods to a value not exceeding €175 per adult or €90 per person under the age of 15 years. Presents or gifts sent by a private individual in a state outside the European Union to a private individual in Ireland for personal or family use are also subject to EU legislation. The position is that such gifts, other than tobacco products, alcohol and alcoholic beverages and perfumes or toilet waters, up to a total value not exceeding €45, may be imported without payment of customs duties including value added tax. Where the aggregate value exceeds €45, duties are payable on the excess. There is no relief from value added tax or excise duty for tobacco products, alcohol and alcoholic beverages and perfumes or toilet waters. However, subject to the overall value limit of €45, relief from customs duties only is allowed on goods up to the following limits: tobacco products — 50 cigarettes or 25 cigarillos or 10 cigars or 50 grammes of smoking tobacco; alcohol and alcoholic beverages — one litre of spirits, such as whiskey, gin, vodka etc. or one litre of intermediate products not exceeding 22% volume, for example, port, sherry, sparkling wine etc. and two litres of still wine; and perfumes and toilet waters — 50 grammes of perfumes or 0.25 litres of toilet water.
To avail of these provisions, parcels sent by post should be clearly marked as gifts on the customs declaration form. Presents sent other than by post should be declared as gifts to customs at importation.