Updated: 10th July 2025

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Introduction

Importing goods into Ireland involves understanding import taxes, which include customs duties, Value Added Tax (VAT), and other charges. These taxes protect domestic industries and generate government revenue.

For businesses involved in international trade, accurately calculating import taxes is essential to avoid penalties, delays, and unexpected costs. In this guide, we break down the process into simple, actionable steps.

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Step 1: Determine the HS Code for Your Goods

The first step in calculating import taxes is identifying the Harmonized System (HS) code for your products. The HS Code is an internationally recognised system for classifying goods and is used to determine applicable tariff rates.

To find the correct HS Code:

• Use TARIC and browse the nomenclature by chapter headings
• Review product composition, function, and packaging
• Consult a customs broker or freight forwarder if you are unsure

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Step 2: Determine the Applicable Tariff Rate

Once you have the HS Code, the next step is to find the tariff rate for your goods. This depends on:

• Type of product
• Country of origin (as some countries benefit from trade agreements or reduced rates)
• Current EU tariff schedules

Use the Irish Revenue website to look up the relevant tariff rate for your HS Code.

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Step 3: Calculate the Duty Payable

The customs duty is calculated as a percentage of the value of the goods, which usually includes shipping and insurance costs.

Formula:

Duty Payable = Value of Goods × Applicable Tariff Rate

Example:

• Value of goods: €1,000
• Tariff rate: 5%
• Duty payable: €50

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Step 4: Add VAT and Any Other Charges

In addition to customs duties, Value Added Tax (VAT) applies to most imported goods. Ireland’s standard VAT rate is currently 23%, though some goods may have reduced or exempt rates.

Formula:

Total Payable = (Value of Goods + Customs Duty + Other Charges) × VAT Rate

Example:

• Goods value: €1,000
• Customs duty: €50
• VAT: (€1,000 + €50) × 23% = €241.50
• Total import taxes payable: €1,291.50

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Step 5: Pay the Import Taxes

After calculating the total import taxes:

• Submit a Customs Declaration Form to the Irish Revenue
• Pay the duty and VAT
• Keep the receipt for your records, as it will be required for customs clearance

Important: Failure to pay on time can lead to penalties, delays, or seizure of goods.

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Tips for Accurate Import Tax Calculations

• Stay Updated: Import tax rates and regulations may change frequently
• Consult Professionals: Customs brokers and freight forwarders can help simplify compliance
• Document Everything: Maintain accurate records of HS codes, tariff rates, and payments
• Use Online Tools: TARIC and the Irish Revenue website provide essential resources

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Conclusion

Calculating import taxes into Ireland involves:

1. Determining the HS Code
2. Finding the applicable tariff rate
3. Calculating customs duty
4. Adding VAT and other charges
5. Paying taxes to the Irish Revenue

By following this step-by-step guide, importers can ensure compliance, avoid delays, and accurately plan import costs, allowing for smoother international trade operations.

Regularly review import tax regulations and consider consulting a customs broker to ensure accurate and timely compliance.