Customs charges and forms

If you buy goods from outside the European Union (EU) you may have to pay Customs Charges (Customs Duty, Excise Duty, VAT). These charges arise on the importation of your goods in accordance with relevant legislation, such as the European Union Customs Code. The EU VAT Directive requires VAT to be paid on the importation of most third country (Non-EU) goods.

An Post collect these Customs Charges and pays them to The Revenue Commissioners on your behalf in satisfaction of your liabilities. The Revenue website has lots of useful information on customs charges.

The amount of customs charges/VAT payable (if applicable) is determined in accordance with relevant legislation and may depend on a number of factors including the country where the goods are sent from, the type of goods and their value etc.

If applicable, you can then pay your customs charges online or at any Post Office. Once your customs charge is paid we will deliver your item. A handling fee of up to a maximum charge of €10 is charged by An Post for customs clearance of parcels imported from countries outside the EU. This fee does not include any duties or VAT that are applicable to the goods.

Customs have a right to examine all parcels coming into the Republic of Ireland from outside the European Union. This can occasionally result in delays to delivery.

Customs forms

When sending packets or parcels to destinations outside the European Union, a customs declaration form must be completed in English either online using Click & Post or at any Post Office.

At the Post Office the necessary declaration can be completed.

An Aviation Security Declaration, to ensure compliance with airline security regulations, must be attached to all letters, packets or parcels containing goods sent within the EU, excluding Northern Ireland. See the full list of prohibited items which cannot be sent using the international postal services.

You must describe the contents of the item fully and accurately and include your name, address and signature.

Aviation Security Declaration

Customs FAQs

If you buy goods from outside the European Union (EU) you may have to pay Customs Charges (Customs Duty, Excise Duty, VAT).
These charges arise on the importation of your goods in accordance with relevant legislation, such as the European Union Customs Code. The EU VAT Directive requires VAT to be paid on the importation of most third country (Non-EU) goods.
- From 1 January 2021: VAT will be calculated/charged on Non-EU goods valued over €22 and for items valued over €150 VAT and customs duties (where applicable) will be calculated/charged
- From 1 July 2021: VAT & customs duties (where applicable) will be calculated/charged on all Non-EU items (previously only items containing goods above €22.
An Post collect these Customs Charges from you and pay them to the Irish Revenue Commissioners (Revenue) on your behalf in satisfaction of your liabilities.
A team of Revenue’s customs officials are based at An Post’s Mail Centre and oversee the customs clearance of imported goods.
The Customs Act 2015 applies to cross border mail. Section 13(4) of such act authorises Revenue to carry out all necessary checks and examinations of cross border mail, while Section 13(7) provides for the collection of duties and taxes by An Post.
It is mandatory for An Post to collect these Customs Charges, An Post cannot deliver your items until these charges have been paid.
The amount payable is determined by legislation and may depend on a number of factors including the country where the goods are sent from, the type of goods and their value etc. If you have a query on a specific Custom Charge, you should contact the retailer of the goods.
For further information, please refer to the Revenue website or to the following guide on importing goods through the postal system.
From 1 January 2021 it is mandatory for an electronic customs declaration to be filed for all goods imported by post. Where goods are imported by you through the postal system, An Post will lodge an electronic customs declaration on your behalf acting as your direct representative for customs purposes.

When an item is posted to Ireland from a country that is outside the EU, an electronic version of the postal customs declaration forms (CN22/CN23) for that item is sent to An Post. We then submit this information to Revenue by way of filing an electronic customs declaration as your direct representative for customs purposes. If there is no customs duty or VAT due on the item, then the item will be delivered as normal.
If customs duty or VAT is due on the item then we will contact you, using the address information provided by the sender of your item and send you an SMS or email (if these details have been provided by the sender). We will give you various payment options for paying the charges raised and will deliver your item after payment has been received.

Within days of receiving an SMS and/or email you will receive an official An Post postcard detailing your Customs Charges (a Customs Charge Notification Card to which specific Terms & Conditions apply).
Links contained in any official An Post communication will direct you to anpost.com.
Payments can also be made by entering the track & trace number and reference number provided in the Postcard/SMS/email on our online payment channel or by bringing your reference details to any post office.

The calculation of Customs Charges on your item depend on a number of factors including the price paid for the item, the country where the item is sent from and the type of item etc. Customs Charges are generally calculated based on the information provided by the sender. For further information please visit the Revenue website.
For further information specific to your Customs Charges, please contact the retailer of the goods.

Your Customs Charge can be paid either:
- Online, using your credit/debit card and the Customs reference number detailed on the Postcard/SMS/Email; or
- at any Post Office, using your credit/debit card or cash. Please bring the email or the card you received in the post with you to the Post Office.
Once your payment is complete, we will arrange for your item to be delivered.

Customs Charges arise on the importation of most items in accordance with relevant laws. An Post collects these charges and provides them to Revenue.
A customs admin fee is charged by An Post for customs handling of items imported from countries outside the EU. This fee is in addition to any duty or VAT payable.

If your goods have a customs value (including insurance, freight and postage costs) of €22 or less, currently, you will not have to pay Customs Duty or VAT. These limits cover all items contained in the individual postal package and insurance, freight and postage costs. You must pay Customs Duties where applicable, and VAT and Excise Duty on alcohol or tobacco products, perfumes or toilet waters, regardless of their value.

For further information please refer to the Revenue website.

If your item is a gift, please see below.

Whether the item is a gift or not, it must still be cleared through customs. You will need to pay Customs Charges as calculated in order to receive your item.
Gifts may be imported free of Customs Duty and VAT where the value of the gift (including insurance, freight and postage costs) is €45 or less and the gift is correctly declared as such for customs purposes etc.
Please see the Revenue website for information on the treatment of gifts.

Great Britain is no longer a member of the European Union and in accordance with relevant VAT law, there is a requirement that VAT is calculated/charged on all Non-EU goods.

From 1 January 2021: VAT will be calculated/charged on Non-EU items over €22 and for items over €150 VAT and Customs Duties will be charged
From 1 July 2021: VAT & Customs Duties will be calculated/charged on all non-EU items (previously only items containing goods above €22)
It is mandatory for An Post to collect these charges on behalf of Revenue. An Post is unable to deliver your item until this charge has been paid.

In addition, customs duties and excise duties may arise on the importation of certain postal items from Great Britain.

Customs Charges must be paid by the “Pay by Date”. The “Pay by Date” is specified on the Customs Charge Notification Card you received in the post, in the email you received from An Post (if applicable) or on our online payment channel, (you will need your Customs Reference number here).