Country profile
Ireland
IE · IRLAs of: 7/19/2026EU member / Pharma export hub / Atlantic gateway
Ireland is an EU and eurozone member with full customs union membership. Import VAT 23 per cent (reduced 13,5/9/4,8/0). Customs handled electronically via AIS (imports) and AES (exports) of the Revenue, EORI mandatory. Main ports are Dublin and Cork; significant pharmaceutical export hub. After Brexit, strong direct routes to the EU mainland via Rosslare; Northern Ireland trade governed by the Windsor Framework.
Overview
Ireland (ISO code IE) lies in north-western Europe, occupying most of the island of Ireland, with a land border to Northern Ireland (UK) and coastlines on the Atlantic Ocean and the Irish Sea. It is a parliamentary republic and a member of the European Union and the eurozone. The economy is highly open and export-driven, led by pharmaceuticals, medical devices, machinery, chemicals, electronics and agri-food, while the country depends on imports for energy, raw materials and consumer goods. Strategic ports such as Dublin and Cork, together with the airports of Dublin, Shannon and Cork, anchor its logistics role. Since Brexit, direct ferry links from Rosslare and Dublin to continental Europe have grown strongly, reducing reliance on the UK land bridge, while the Windsor Framework governs trade with Northern Ireland. The currency is the euro (EUR).
Mentioned countries
Glossary terms
Customs & Import/Export
Customs authority
Revenue (Office of the Revenue Commissioners)Import system
EU Customs Code (UCC); national electronic import clearance via AIS (Automated Import System, since Nov 2020); EORI number mandatory, declarations via certified software.
Export system
AES (Automated Export System, since 21.3.2023) for exports to third countries; EORI number mandatory, electronic declaration.
Import VAT
- Standard rate 23 per cent on customs value plus duty
- reduced rates 13,5 / 9 / 4,8 / 0 per cent depending on type of goods (catering/hospitality since 1.7.2026 9 per cent). (As of 2026)
Import documents
- Commercial invoice
- Packing list
- Transport document (B/L, AWB, CMR)
- EORI number
- AIS import declaration
- Proof of origin for preference
Export documents
- Commercial invoice
- Packing list
- AES export declaration
- EORI number
- Proof of origin (EUR.1/REX)
- Dual-use licence if applicable
Origin proofs / FTA
EU free trade agreements; preference proof via EUR.1, origin declaration or REX (registered exporters).
Restricted & prohibited goods
EU prohibitions/restrictions: weapons, drug precursors, SPS-regulated foods/animals, CITES species, dual-use goods.
Export controls & sanctions
EU Dual-Use Regulation (EU) 2021/821, national Control of Exports Act 2023 (DETE); EU sanctions are implemented in full.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (EU) — General process
Quick operational overview for shipments to the EU. The EU is a customs union; for imports from non‑EU countries, customs clearance and import VAT are typically key topics.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification (duties/taxes and restrictions)
- Importer EORI and (where relevant) origin/preference documents
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin/preference)
- Import clearance at the EU entry customs office (declaration, possible checks)
- Release and delivery; import VAT/duties based on classification and value
Common pitfalls
- Incoterms unclear → who clears customs/pays import VAT?
- Missing/wrong HS code/classification → delays and cost risk
- Origin/preference not properly documented → preference may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Dublin (DUB)
- Shannon (SNN)
- Cork (ORK)
Seaports / access ports
- Dublin Port
- Port of Cork (Ringaskiddy)
- Rosslare Europort
- Shannon Foynes
- Waterford
Road corridors & border crossings
- M1 Dublin-Belfast
- M7/M8 Dublin-Limerick/Cork
- N25 Cork-Rosslare
Rail corridors
- Dublin-Cork
- Dublin-Belfast (Enterprise)
Top trade lanes
- IE-GB
- IE-US
- IE-EU mainland (Rosslare/Dublin)
- IE-DE
Risk & Operational Notes
Risk notes
Stable EU environment. After Brexit, third-country clearance applies to GB traffic; alternative Ireland–Continent routes have grown. Dublin Port close to capacity limit.
Seasonal & weather risks
Atlantic lows and winter storms can disrupt ferry and port operations; changeable all year, no extreme climate.
Current logistics notes
Fuel price protests temporarily blocked Dublin and port access roads in April 2026; since then no nationwide disruption verified. Direct routes Ireland–EU mainland (Rosslare–Cherbourg/Dunkirk) continue to grow; the UK landbridge is losing importance; the Windsor Framework governs trade with Northern Ireland. (As of 2026-07-19)
As of: 2026-07-19
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Feb 2, 2026 | St Brigid's Day | National | |||
| Mar 17, 2026 | St Patrick's Day | National | |||
| Apr 6, 2026 | Easter Monday | National | |||
| May 4, 2026 | May Bank Holiday | National | |||
| Jun 1, 2026 | June Bank Holiday | National | |||
| Aug 3, 2026 | August Bank Holiday | National | |||
| Oct 26, 2026 | October Bank Holiday | National | |||
| Dec 25, 2026 | Christmas Day | National | |||
| Dec 26, 2026 | St Stephen's Day | National |
New Year's Day
Jan 1, 2026
St Brigid's Day
Feb 2, 2026
St Patrick's Day
Mar 17, 2026
Easter Monday
Apr 6, 2026
May Bank Holiday
May 4, 2026
June Bank Holiday
Jun 1, 2026
August Bank Holiday
Aug 3, 2026
October Bank Holiday
Oct 26, 2026
Christmas Day
Dec 25, 2026
St Stephen's Day
Dec 26, 2026
Sources: Citizens Information / Organisation of Working Time Act 1997
Truck driving bans
Dublin City HGV cordon: ban on 5+ axle trucks (07:00–19:00, daily)
RegionalTäglich (Mo–So), ganzjährig, 07:00–19:00 (Europe/Dublin)
Affected regions: Dublin City (Cordon zwischen den Kanälen inkl. Quays)
Exceptions
Load/unload permit via hgv.ie (10 euro per day, up to 14 days in advance); port traffic uses the Dublin Port Tunnel (toll-free for HGVs).
Special permit possible
Ireland has no nationwide Sunday or holiday driving ban; the restriction applies only to Dublin city centre (5+ axles).
Tolls & charges
eFlow (M50 barrier-free) / eToll-Streckenmauten
TollOperator: Transport Infrastructure Ireland (TII) / eFlow
goods vehicle <=2t, goods vehicle 2–10t, HGV >10t
M50 (Dublin, barrier-free, number-plate based): HGV over 10 t approx. 6.50 euro with tag / 7.50 euro unregistered per crossing (as of 1 Jan 2026, +10 cents vs 2025); pay by 8 pm next day. Additional barrier tolls on M1, M4, M7/M8, M3, N25 etc.; interoperable tags (eToll). Dublin Port Tunnel is toll-free for HGVs.
Airports in this country
Seaports in this country
Latest News
Sources & Data Confidence
Official sources
- revenue.ie
- cso.ie
- enterprise.gov.ie
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
What is the import VAT rate in Ireland?
The standard rate is 23 per cent on the customs value plus duty. Depending on the type of goods, reduced rates of 13,5, 9, 4,8 or 0 per cent apply (e.g. certain foods, books, medicines). As of 2026.
Which customs system does Ireland use?
The Revenue Commissioners operate the Automated Import System (AIS) for imports and the Automated Export System (AES) for exports. Declarations are submitted electronically via certified software; an EORI number is mandatory.
Are customs declarations required for trade with Great Britain after Brexit?
Yes. Great Britain is a third country; imports and exports require full customs declarations. Trade with Northern Ireland is governed by the Windsor Framework.
What are Ireland's main ports?
Dublin Port is the largest port and handles around half of port traffic, followed by Cork. Rosslare Europort is central to direct routes to the EU mainland, as well as Shannon Foynes and Waterford.
How is Ireland treated for customs purposes?
Ireland is an EU member and part of the EU customs union and the single market. Trade with other EU states is duty-free; toward third countries the common EU customs tariff applies.
Are there export controls for dual-use goods?
Yes. The EU Dual-Use Regulation (EU) 2021/821 and, nationally, the Control of Exports Act 2023 apply. The competent authority is the Department of Enterprise, Trade and Employment (DETE).
What role does Ireland play in pharmaceutical logistics?
Ireland is one of the world's largest pharmaceutical export locations. Temperature-controlled supply chains (cold chain) and air freight via Dublin are therefore very important.
Which trade partners are important for Ireland?
Which logistics terms are especially relevant for Ireland?
For international shipments, these terms are a good quick start:
Next steps
Matching tools and partners