Ireland

TL;DR: Ireland is the EU's Atlantic island — entered through Dublin (IEDUB) and Cork (IEORK), both reached by a final short-sea crossing continental markets never need, with 23% VAT on EU common duty and a post-Brexit routing question the UK landbridge once answered.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

Ireland applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across member states, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 23% High — 23% standard (13.5% and 9% reduced).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS simplifying sub-€150 consignments. Confirm current thresholds with Irish Revenue.

Compliance requirements

• EORI number for EU imports.
• CE marking for regulated products.
• REACH for chemical substances.
• Correct 10-digit TARIC classification.

Clearance process

1. Register for an EORI number.
2. Classify under the TARIC code.
3. File the import declaration and pay duty plus 23% VAT.
4. Clear through Dublin, Cork or Rosslare.
5. Release and deliver across Ireland (or onward to Northern Ireland).

What most guides skip

Ireland is the one EU market that needs an extra sea leg no continental destination carries: the container must cross the Irish Sea or Celtic Sea at the end, either as a direct lo-lo deep-sea call, a northern-range transshipment feeding west, or — the pre-Brexit default — the UK landbridge across Britain. Brexit changed that third option's arithmetic: routing through the UK now means clearing two customs regimes (EU entry plus UK transit) where a direct Dublin or Cork call clears one, which is why direct continental lo-lo services have grown since 2021. The 23% VAT sits four points above Germany's 19% and compounds with duty — 5% duty + 23% VAT is ×1.2915, not 28% — so a $10,000 CIF shipment lands at $12,915 before the short-sea leg and destination fees are added. And Ireland has no practical China-Europe rail option: the New Silk Road stops at German and Polish termini, and any final rail move still ends in a ferry or feeder crossing that erodes the speed advantage, leaving Ireland a sea-versus-air market.

Key takeaways

1. Ireland is an island — every China shipment needs a final short-sea crossing continental markets never pay.
2. 23% VAT on EU common duty; 5% duty + 23% VAT compounds to ×1.2915, not 28%.
3. Post-Brexit, the UK landbridge means two customs regimes versus one for a direct Dublin or Cork call.
4. No practical China-Europe rail lane — Ireland is a sea-versus-air market.
5. Dublin (IEDUB) is the volume gate; Cork (IEORK) is the deep-water alternative.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.