Irish Customs & VAT Implications of Importation from the UK

Irish Custom Duties 

Currently, there are no customs requirements by you or your UK supplier where you import goods from the UK to the Republic of Ireland (‘ROI’). However, where a no deal/hard Brexit results post 29 March next, you will need to establish who is to deal with customs declaration on the import of these goods. 

  • Where you, the Irish Business, assumes responsibility of the goods on import to the ROI, you will be required to declare and discharge custom duty on the goods on importation date. Your business will incur additional charges including custom tariffs and also administration costs in respect of the custom declaration process. You will be required to ensure that the current tariff classifications are applied and ensure that the correct duty rates are discharged. 

A Deferred Payment Authorisation will allow you to import goods from the UK to the ROI and defer the payment of customs duty to the month following the import. However, additional administrative requirements and obligations will be required in order to obtain this deferred payment system. 

You will need to consider whether you will submit import declarations direct or through a third party customs broker, freight forwarder or logistics provider, as many UK and Irish ports operate a roll-on roll-off basis so that goods may have to be declared and customs duty discharged prior to boarding ferries.

  • Where your UK supplier assumes the role of UK exporter and Irish importer, they will be responsible for the payment of customs duties and compliance and, as a result, will incur the above costs on importing into the ROI.

Irish Value Added Tax 

VAT is payable at point of importation into the State. Generally, imported goods are liable to VAT at the same rate that applies to similar goods sold within the State. 

Similar to Customs Duty arrangements, VAT must be paid at the point of entry, however the Government recently approved proposals which will allow businesses to defer paying VAT on goods imported from the UK until the filing of VAT returns.   For further details on this announcement, visit our recent article, Postponed Accounting for VAT.

Where however, your UK supplier is already registered or decides to register for Irish VAT, they will recover the import VAT and charge the Irish VAT similar to normal ROI trading operations. 


It is important that you confirm with your UK suppliers who will act as the importer and/or exporter in order to ensure customs and VAT compliance requirements are satisfied. You should be aware of additional costs to you and your UK supplier in respect of Customs and VAT compliance and how this will affect your business, particularly in respect of supply chain management.

Return to the Tax Issue - March 2019

Team Members

Ronan McGivern

Taxation Partner

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Mairead O'Grady

Taxation Partner

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