This guide covers everything Irish businesses need to know about importing from China in 2026. It explains the full landed cost including Irish Revenue customs duties, EU Common External Tariff, import VAT at 23%, and how the VAT deferral scheme works. It also covers shipping options, supplier vetting, EU product compliance including CE marking, and common mistakes to avoid.
Who This Guide Is For
- Irish SME owners and retail buyers who want to source products directly from Chinese manufacturers rather than paying European middleman margins.
- E-commerce sellers based in Ireland using platforms like Shopify, Amazon.co.uk, or Amazon.de who need products shipped to Irish or EU fulfilment centres.
- Importers already buying from China who suspect they are overpaying on duties, freight, or supplier margins and want a clearer picture of the full landed cost.
- Founders launching new products who want to understand the end-to-end process — supplier vetting, quality control, customs clearance, and what Irish Revenue actually requires.
What You'll Learn
- The exact duties, VAT, and customs charges Irish businesses pay on China imports — and how to calculate your real landed cost before you commit to an order
- How Ireland's EU membership shapes your import rules and what the EU Common External Tariff means for your product categories
- Shipping options from China to Ireland — sea freight transit times, air freight costs, and when each makes sense
- How to find and vet reliable Chinese manufacturers without flying to Guangdong
- EU product compliance requirements (CE marking, RoHS, REACH) that Irish businesses must meet before goods can be sold
- Where Irish importers typically lose money — and the sourcing agent model that eliminates most of those risks
Table of Contents
- 1. Why Irish Businesses Source from China
- 2. Understanding EU Customs & Irish Revenue Requirements
- 3. Duties, VAT & Taxes: Your Full Landed Cost Explained
- 4. Shipping from China to Ireland: All Your Options
- 5. Finding and Vetting Chinese Suppliers
- 6. EU Product Compliance & Quality Control
- 7. Working with a Freight Forwarder in Ireland
- 8. Common Mistakes Irish Importers Make
- 9. How Epic Sourcing Helps Irish Businesses
- 10. Frequently Asked Questions
1. Why Irish Businesses Source from China
The Scale of Ireland's China Trade
China is consistently Ireland's largest non-EU import partner. Across electronics, consumer goods, manufacturing components, promotional products, and industrial equipment, Irish businesses import billions of euros worth of product from Chinese factories each year.
What is less well understood is the full cost equation. Many Irish importers look at the ex-factory price from a Chinese supplier and assume the savings are obvious. Then they get hit by duties they did not account for, VAT they did not budget for, freight costs that have risen sharply post-pandemic, and quality issues that slip through because no one was on the factory floor checking production.
Ireland's Unique Position as an EU Member
Ireland's EU membership is a major advantage when importing from China. As an EU member state, Ireland operates under the EU Common External Tariff — the single set of import duties applied by all 27 EU member states on goods coming in from outside the EU, including China. This means the customs process is standardised across the bloc, EORI numbers work across EU borders, and goods cleared into Ireland can move freely to other EU markets.
| Category | Typical Products | Ireland Import Volume |
|---|---|---|
| Electronics & Components | Phones, PCBs, LED lighting, batteries | Very High |
| Consumer Goods | Homewares, gifts, toys, personal care | High |
| Promotional & Branded Products | Branded merchandise, packaging, uniforms | High |
| Industrial & Commercial | Machinery parts, tools, safety equipment | Medium-High |
| Textiles & Apparel | Clothing, bags, workwear | Medium |
| Furniture & Interiors | Office furniture, home decor, outdoor products | Medium |
2. Understanding EU Customs & Irish Revenue Requirements
Who Handles Customs in Ireland
Customs and excise in Ireland is administered by Revenue — specifically, the Irish Revenue Commissioners. Revenue operates customs offices at Dublin Port, Dublin Airport, Cork Port, Shannon Airport, and a number of other entry points. For most commercial importers, the customs clearance process is handled electronically through the Automated Entry Processing (AEP) system.
Your EORI Number: What It Is and How to Get It
EORI stands for Economic Operators Registration and Identification. It is the identification number used across the EU for customs purposes. If you are VAT-registered in Ireland, applying for an EORI number is straightforward: you apply through Revenue's myEnquiries system or by calling the Customs Division.
| Requirement | Who Needs It | Where to Apply | Timeframe |
|---|---|---|---|
| EORI Number | All commercial importers | Revenue myEnquiries | 2–5 working days |
| VAT Registration | Businesses above €37,500 turnover | Revenue Online Service (ROS) | 4–8 weeks |
| Customs Agent / Broker | Recommended for all importers | Private sector — see freight forwarder | N/A |
| Import Declaration (C88) | Every commercial shipment | Filed by your customs agent | Before goods released |
| Commodity Code (HS Code) | Every product imported | EU TARIC database | Do before ordering |
3. Duties, VAT & Taxes: Your Full Landed Cost Explained
The Three Charges You Pay on Every Import
When you import goods from China into Ireland, there are three principal charges applied by Revenue: customs duty, import VAT, and potentially excise duty. Customs duty is calculated as a percentage of the CIF value of the goods. Import VAT is then calculated at Ireland's standard VAT rate of 23% on the sum of CIF value plus customs duty.
| Charge | Rate | Calculated On | VAT-Registered Businesses |
|---|---|---|---|
| Customs Duty | 0%–12%+ (product specific) | CIF value of goods | Not reclaimable — a real cost |
| Import VAT | 23% (standard) / 13.5% | CIF value + customs duty | Reclaimable on VAT return |
| Anti-Dumping Duty | Varies (0%–85%) | CIF value | Not reclaimable |
| Excise Duty | Specific products only | Varies by product | Not reclaimable (usually) |
Calculating Your Landed Cost: A Real Example
| Cost Element | Calculation | Amount (EUR) |
|---|---|---|
| Ex-factory price (500 units @ €8) | 500 × €8 | €4,000 |
| International sea freight (LCL) | Approximately | €480 |
| Marine insurance (0.5% of goods value) | €4,000 × 0.005 | €20 |
| Customs Value (CIF) | €4,000 + €480 + €20 | €4,500 |
| Customs Duty (6.5% for stainless steel flasks) | €4,500 × 6.5% | €293 |
| Import VAT (23% on CIF + duty) | €4,793 × 23% | €1,102 |
| Irish customs clearance fee | Agent fee | €120 |
| Irish delivery to warehouse | Domestic freight | €85 |
| Total Landed Cost | €6,100 | |
| Cost per unit landed | €6,100 / 500 | €12.20 |
4. Shipping from China to Ireland: All Your Options
| Shipping Mode | Transit Time (China to Ireland) | Cost Range | Best For |
|---|---|---|---|
| FCL (Full Container — 20ft) | 28–38 days | €1,800–€2,800 total | Large volumes, 10+ CBM |
| FCL (Full Container — 40ft) | 28–38 days | €2,400–€3,600 total | Very large volumes, 20+ CBM |
| LCL (Less than Container Load) | 32–42 days | €80–€140 per CBM | Small-medium volumes, 1–9 CBM |
| Air Freight | 5–10 days | €5–€12 per kg | Urgent/high-value, <150 kg |
| Express Courier (DHL, FedEx, UPS) | 3–7 days | €15–€40 per kg | Samples, very small orders |
5. Finding and Vetting Chinese Suppliers
The three main channels for finding Chinese manufacturers are: B2B platforms (Alibaba, Global Sources, Made-in-China), trade fairs (Canton Fair, HKTDC), and sourcing agents with on-the-ground presence in China.
| Supplier Type | Typical MOQ | Price | Communication | Best For |
|---|---|---|---|---|
| Factory (Direct) | 500–2,000 units | Lowest | Variable (often limited English) | High-volume repeat orders |
| Trading Company | 50–500 units | 5%–20% higher | Usually good English | Mixed/smaller orders |
| Sourcing Agent | Flexible | Factory price + agent fee | Excellent | Any volume, quality-critical |
6. EU Product Compliance & Quality Control
As an Irish business importing and selling products in the EU market, you are the importer of record and you bear legal responsibility for ensuring your products meet EU regulatory requirements.
| Regulation | Products Covered | Key Requirement | Who Enforces in Ireland |
|---|---|---|---|
| CE Marking | Electronics, machinery, toys, PPE, medical devices | Conformity declaration, technical file, CE mark on product | NSAI, CCPC, market surveillance |
| RoHS Directive | Electrical & electronic equipment | Limits on lead, mercury, cadmium, hexavalent chromium, PBB, PBDE | NSAI |
| REACH Regulation | All products containing chemicals | Substance registration, SVHC disclosure | EPA Ireland |
| General Product Safety | All consumer products | Must be safe; importer can be liable | CCPC |
| Food Contact Materials | Products touching food/drink | EU food contact compliance testing | FSAI |
7. Working with a Freight Forwarder in Ireland
A freight forwarder coordinates the physical movement of your goods from China to Ireland. They book cargo space, manage documentation, arrange customs clearance, and coordinate final delivery.
| Document | Purpose | Who Prepares It |
|---|---|---|
| Commercial Invoice | Declares goods, value, buyer/seller details | Chinese supplier |
| Packing List | Details weight, dimensions, quantities per carton | Chinese supplier |
| Bill of Lading (sea) or Air Waybill (air) | Title document / transport contract | Shipping line or airline |
| Certificate of Origin (Form A / EUR.1) | Declares country of origin for duty purposes | Chinese supplier / Chamber of Commerce |
| Import Declaration (C88/SAD) | Filed with Irish Revenue — customs entry | Your freight forwarder / customs agent |
| EU Conformity Documents (CE, DoC) | Proves product meets EU regulatory requirements | Manufacturer (verify before shipment) |
8. Common Mistakes Irish Importers Make
Mistake 1: Not Calculating Landed Cost Before Ordering. Duties, freight, customs clearance, insurance, and compliance costs typically add 30 to 60 per cent on top of the factory price.
Mistake 2: Incorrect HS Code Classification. Misclassifying goods can result in overpaying duties or facing retrospective charges plus penalties.
Mistake 3: Skipping Pre-Shipment Inspection. A pre-shipment inspection costs €250 to €400 and typically uncovers issues before goods leave China.
Mistake 4: Assuming the Supplier Handles EU Compliance. As the EU importer of record, you are legally responsible.
Mistake 5: Not Having a Written Purchase Agreement. Before placing any significant order, have a written purchase agreement.
9. How Epic Sourcing Helps Irish Businesses
Epic Sourcing is a professional product sourcing agency with operations in China, New Zealand, Australia, and the United Kingdom. Our team operates with sourcing professionals based in China's key manufacturing regions — giving us direct factory access, Mandarin-language supplier negotiation, and on-the-ground quality inspection capability.
| Service | What's Included | Best For |
|---|---|---|
| White Label Sourcing | Factory identification, supplier audit, sample coordination, price negotiation, quality inspection. | Businesses already importing who want to improve supplier quality or reduce cost |
| Private Label / OEM | Full product development — design brief through to production-ready product with your branding. | Businesses launching new own-brand products |
| Full Service Sourcing | End-to-end management: sourcing, sampling, factory audit, production oversight, inspection, freight coordination. | Growing businesses who want to remove sourcing from their to-do list entirely |
Talk to the Epic Sourcing Team → epicsourcing.co/contact
Frequently Asked Questions
What is the import tax from China to Ireland?
There are two main charges: customs duty (set by the EU Common External Tariff, typically 0%–12%+ depending on product) and import VAT at 23%. If you are VAT-registered in Ireland, you can reclaim the import VAT on your next VAT return.
Do I pay VAT on imports from China?
Yes. Ireland charges import VAT at 23% on the CIF value plus any customs duty. VAT-registered businesses can account for import VAT on their VAT return as both a debit and a credit — making it revenue-neutral for most businesses.
How long does shipping from China to Ireland take?
Sea freight from China to Ireland (door to door) typically takes 28 to 42 days. Air freight takes 5 to 10 days door to door. Express courier takes 3 to 7 days.
Does Brexit affect importing from China to Ireland?
Not directly for goods imported into the Republic of Ireland. Ireland remained an EU member state, so the Republic continues to operate under the EU's Common External Tariff and single market rules.
Key Takeaways
- Always calculate your full landed cost — duties + freight + VAT + compliance — before committing to any China sourcing order.
- Get your EORI number from Irish Revenue before goods arrive — you cannot clear customs without it.
- Import VAT at 23% is reclaimable for VAT-registered businesses. Ask your customs broker about the Import VAT Deferral scheme.
- Never skip pre-shipment inspection. A €300 inspection is far cheaper than a container of defective goods in Dublin Port.
- EU compliance (CE marking, RoHS, REACH) is your responsibility as the importer of record.
- Use FOB incoterms with your own freight forwarder rather than DDP through the supplier's agent.