Ireland Import Tariff Rates - Import Duty Calculator

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When importing goods into Ireland, it’s essential to understand the various import tariff rates that may apply. Ireland, as a member of the European Union (EU), adheres to the EU’s common external tariff policy. This means that goods imported from outside the EU are subject to tariffs and duties as per EU regulations.

Understanding Import Tariffs in Ireland

EU Customs Union: Ireland is part of the EU Customs Union, meaning no tariffs apply to goods imported from other EU countries. However, goods imported from non-EU countries are subject to the EU’s Common Customs Tariff.
Tariff Rates: The specific tariff rate depends on the type of product and its origin. These rates can vary widely:

Raw materials and intermediate goods: Often, these items have lower tariffs, encouraging businesses to import essential components for production.
Finished goods: Higher tariffs may apply, particularly for goods that compete directly with products produced within the EU.
Agricultural products: These often attract higher tariffs due to the EU’s Common Agricultural Policy (CAP), designed to protect European farmers.

Related: Ireland Import Duty Calculator

Classification of Goods: The Harmonized System (HS)

Goods imported into Ireland are classified using the Harmonized System (HS), an internationally standardized system of names and numbers. The HS code of a product determines the applicable tariff rate. The HS system allows for uniform classification and helps in determining the appropriate duty and tax rates.

Additional Duties and Taxes

Value-Added Tax (VAT): Imported goods are subject to VAT, which is applied to the total value of the goods, including shipping costs, insurance, and any applicable duties. The standard VAT rate in Ireland is 23%, but some goods may be subject to reduced rates.

Excise Duties: Certain products, such as alcohol, tobacco, and energy products, are subject to excise duties. These are specific taxes imposed in addition to the standard import duties and VAT.
Anti-Dumping and Countervailing Duties: In some cases, Ireland may impose additional duties on goods from countries that are deemed to be dumping products at unfairly low prices or providing unfair subsidies to their exporters.

Importing from Preferential Trade Partners

Ireland, through the EU, has trade agreements with several countries and regions. These agreements often include provisions for reduced or zero tariffs on specific goods. For instance, goods imported from countries under the EU’s Generalized Scheme of Preferences (GSP) may benefit from reduced tariffs.

Important Considerations for Importers

Customs Declarations: All goods imported into Ireland must be declared to customs. This includes providing detailed information about the goods, their origin, and their value.
Tariff Quotas: For some products, Ireland operates under a system of tariff quotas, allowing a specific quantity of goods to be imported at a lower tariff rate. Once the quota is filled, a higher tariff applies to additional imports.
Customs Valuation: The value of goods for customs purposes is typically based on the transaction value (the price actually paid or payable). However, adjustments may be made for commissions, royalties, and other costs.

For more details about rates, check here and here.

What Is an Import Tariff in Ireland?

An import tariff in Ireland is a tax on goods brought into the country from outside the European Union (EU). These tariffs are intended to protect EU industries, regulate trade, and generate revenue for the government.

How Are Ireland’s Import Tariff Rates Determined?

Ireland’s import tariffs are based on the EU Common Customs Tariff. The rate is generally calculated as a percentage of the total value of the goods, including cost, insurance, and freight (CIF). Rates vary by product type and origin.

Use Ireland import duty calculator here.

What Are the Common Import Tariff Rates for Goods Entering Ireland?

Import tariff rates vary widely depending on the product. Some items have a 0% rate, while others, like certain textiles, electronics, or agricultural products, may be taxed higher. Most raw materials are tariff-free, while processed and luxury items usually incur higher rates.

Are There Import Tariff Exemptions in Ireland?

Yes, goods from other EU countries are exempt from import tariffs under the EU’s single market policy. Additionally, items from countries with which the EU has trade agreements, like Canada under CETA, may benefit from reduced or zero tariffs.

How Do I Pay Import Tariffs in Ireland?

Import tariffs are collected by the Irish Revenue Commissioners through the Customs Division. You can pay tariffs online via the Revenue Online Service (ROS), and customs clearance must be completed before goods can enter the market.

What Are the Additional Taxes on Imports in Ireland?

Besides tariffs, imports to Ireland may be subject to Value Added Tax (VAT), which is usually 23% but can vary for some items. Excise duties may also apply to goods like alcohol, tobacco, and fuel, which are calculated separately from import tariffs.

How Do I Find the Correct Import Tariff Rate for My Goods?

You can check the EU’s TARIC database or consult the Irish Revenue website to find the specific tariff rate for your goods. These tools use product classification codes to identify applicable duties based on the type of goods and their country of origin.

Can I Appeal a Customs Tariff Assessment in Ireland?

Yes, if you believe an import tariff assessment is incorrect, you can file an appeal with the Irish Revenue Commissioners. It’s important to include all relevant documents and a detailed explanation for the appeal to be considered.

What Are the Penalties for Not Paying Import Tariffs in Ireland?

Not paying import tariffs can lead to penalties, including fines, seizure of goods, and potential legal action. It’s essential to ensure timely payment of all tariffs and associated taxes to avoid issues with customs.

Do Import Tariffs Apply to Online Purchases Shipped to Ireland?

Yes, import tariffs may apply to goods purchased online from non-EU countries and shipped to Ireland. These purchases are subject to the same tariffs, VAT, and any other applicable duties as goods imported through other means.

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Conclusion

Understanding the import tariff rates in Ireland is crucial for businesses looking to import goods into the country. The specific tariffs depend on the type of goods, their classification under the HS system, and their country of origin. Additionally, importers must consider VAT, excise duties, and any potential additional duties like anti-dumping measures. By staying informed and working with customs experts, businesses can navigate the complexities of Ireland’s import tariff system efficiently.