In short: To clear customs when importing from China to Ireland, you need an EORI number, a commercial invoice and packing list, a customs declaration lodged with Irish Revenue (usually via a customs agent or freight forwarder), and payment of any import duty plus 23% VAT before your goods are released. For a typical sea shipment, clearance takes 1–3 working days once paperwork and payment are in order. Using a customs agent is the simplest route for most first-time importers.

What is customs clearance and why does Ireland require it?

Customs clearance is the process of getting goods legally admitted into Ireland after they arrive from a non-EU country like China. Since China is outside the EU, every shipment must be declared to Irish Revenue, classified under a commodity (HS/TARIC) code, and assessed for duty and VAT.

Until this is done and any charges are paid, your goods sit in a bonded area at Dublin Port, Cork, or the airport and cannot be delivered. Getting it right avoids storage fees, delays and penalties.

What do you need before your goods arrive?

Sort these out while your goods are still in transit so clearance isn't held up:

• An EORI number — your Economic Operators Registration and Identification number, registered free through Revenue's ROS (Revenue Online Service). You cannot import commercially without one.
• A commercial invoice — showing the seller, buyer, value, currency, and Incoterm.
• A packing list — weights, dimensions and carton counts.
• The bill of lading or air waybill — issued by the carrier.
• The correct TARIC commodity code — this determines your duty rate.
• Any licences or certificates — e.g. CE marking documentation, or specific certs for food, cosmetics or electronics.

How does the customs clearance process work, step by step?

Here is the typical sequence for a shipment arriving into Ireland from China:

1. Pre-arrival. Your supplier sends shipping documents. Your freight forwarder or customs agent prepares the import declaration. A good freight forwarding partner handles this end to end.
2. Arrival notification. The carrier files an entry summary declaration; the goods arrive at the port or airport.
3. Import declaration lodged. The declaration is submitted to Revenue's Automated Import System (AIS) with your EORI, commodity code, value and Incoterm.
4. Risk assessment. Revenue assigns a routing — green (cleared automatically), orange (documents checked) or red (physical inspection).
5. Duty and VAT calculated. Import duty (if any) plus 23% VAT is calculated on the customs value.
6. Payment. Charges are paid via your agent's deferment account or your own. Goods are then released.
7. Delivery. The forwarder arranges final delivery to your door.

How much VAT and duty will you pay clearing goods from China?

Two charges usually apply. Import duty depends on your product's TARIC code and can range from 0% to around 12% for most consumer goods. On top of that, import VAT of 23% is charged on the customs value (goods + freight + insurance + duty). For full rates and worked examples, see our guide to import duty, VAT and customs from China to Ireland.

Worked example for a €10,000 shipment of homeware with a 6.5% duty rate and €900 freight:

Tip: VAT-registered Irish businesses can use Postponed Accounting to account for import VAT on their VAT return rather than paying it up front — a major cash-flow benefit.

Do you need a customs agent in Ireland?

You don't have to use one legally, but most importers do. A customs agent or freight forwarder lodges the declaration on your behalf, knows the TARIC codes, and can use their deferment account so your goods clear faster. For first-time importers, this is almost always worth the modest fee (typically €40–€90 per declaration).

If you import regularly and in volume, it can pay to set up your own deferment account and software, but most SMEs are better served outsourcing clearance.

How long does customs clearance take from China to Ireland?

Once your goods physically arrive and the declaration is lodged with correct paperwork and payment ready, green-routed clearances can happen within hours. Document or physical checks (orange/red routing) add 1–3 working days. The most common cause of delay is missing or inconsistent paperwork, not Revenue itself.

Frequently asked questions

Can I clear customs myself without an agent in Ireland?

Yes, if you have an EORI number and access to declaration software, but the learning curve is steep. Most importers use an agent for the first several shipments.

What is an EORI number and how do I get one in Ireland?

It's a unique ID for importers and exporters. You apply free through Revenue's ROS, usually approved within minutes to a day if your business is registered.

Is import VAT really 23% on goods from China?

Yes — Ireland's standard VAT rate of 23% applies to most imported goods, charged on the customs value. VAT-registered businesses can reclaim it or use Postponed Accounting.

What happens if my paperwork is wrong?

Revenue may hold the goods, query the declaration, or apply penalties. Incorrect commodity codes or undervaluation are the most common issues — get these right with your supplier and agent before shipping.

Do small parcels from China still clear duty-free?

Low-value relief has tightened across the EU. Commercial imports are declared regardless of value, and VAT generally applies even on small consignments. Don't assume small shipments avoid clearance.

Related reading

• Import Duty, VAT & Customs from China to Ireland (2026)
• How to Request and Evaluate Samples from Chinese Suppliers
• DDP Shipping from China: What It Means & Is It Worth It
• Pre-Shipment Inspection in China: The Complete QC Guide

How Epic Sourcing helps

Epic Sourcing manages the full journey from Chinese factory to your door in Ireland — supplier vetting, quality control, freight and customs coordination — with bilingual teams on the ground in China and Vietnam. We help importers across the USA, Ireland, Singapore, South Africa and the UAE move goods without the guesswork. Talk to our team about your next import.

Last updated: 21 June 2026