In short: Importing from China to Ireland, you'll pay EU customs duty (the rate depends on your product's HS code, commonly 0-12% for consumer goods) plus Ireland's standard 23% VAT, charged on the customs value plus duty plus freight. There's a duty-free threshold for consignments valued at or under €150, but the old “VAT-free under €22” rule was abolished across the EU in July 2021 — every commercial import now attracts VAT, regardless of value.

How much is customs duty on goods from China to Ireland?

As an EU member, Ireland applies the EU's Common Customs Tariff, so the duty rate depends entirely on your product's HS (Harmonised System) code rather than a single flat rate. Typical ranges for goods commonly sourced from China:

• 0%–2%: many electronics and technology components
• 4%–6%: general homewares, plastics, and household goods
• 8%–12%: apparel, footwear, and textiles

Consignments with a customs value of €150 or less are exempt from duty (though not VAT — see below), which matters if you're testing a product with small sample orders before committing to a full container.

How much VAT do you pay on imports from China to Ireland?

Ireland's standard VAT rate is 23%, charged on the total of the customs value, freight and insurance to the EU border, and any duty already applied. Since 1 July 2021, the EU-wide exemption that used to apply to shipments under €22 was abolished — every commercial import, no matter how small, now attracts VAT. If you still see that €22 rule mentioned online, it's out of date. VAT-registered Irish businesses can generally reclaim import VAT as input tax on their VAT return, similar to VAT paid on domestic purchases.

Worked example: landed cost for a shipment from China to Ireland

Here's a simplified example for a shipment of apparel (a 12% duty category) shipped FOB from China to an Irish port:

That's close to a 48% uplift on the FOB price for a higher-duty category like apparel — a useful reminder to get your HS code confirmed early, since the gap between a 4% and a 12% duty rate changes your landed cost far more than most freight quotes do.

Does it matter whether goods clear customs in Ireland or another EU country first?

Not for the amount of duty and VAT owed — EU customs duty is harmonised, so the rate is the same whichever EU port of entry you use. What can differ is which country's VAT you pay: if goods clear customs in, say, Rotterdam before moving on to Ireland under a customs procedure, VAT may be accounted for differently depending on how your freight forwarder handles the transit. For most SMEs shipping a full container directly to an Irish port, this isn't something to worry about, but it's worth asking your forwarder to clarify if you're consolidating with other EU-bound cargo. If you haven't lined up a forwarder yet, see our guide on finding a freight forwarder in Ireland.

What paperwork do you need to clear Irish customs?

At minimum: a commercial invoice, packing list, bill of lading or airway bill, and the correct HS code declared on your customs entry. An EORI number (Economic Operators Registration and Identification) is required for any business importing into the EU — if you don't already have one, it's a quick free registration through Irish Revenue, but it needs to be in place before your first shipment arrives, not after.

Frequently asked questions

Is there really no VAT-free threshold anymore for small parcels from China?

Correct — the old €22 VAT exemption was scrapped EU-wide from 1 July 2021. Every commercial shipment, even a single low-value sample parcel, now attracts Irish VAT on entry.

What's the €150 threshold, then, if it's not for VAT?

The €150 threshold applies to customs duty only — consignments valued at or under €150 are exempt from duty, but VAT is still charged regardless of value.

Can I get a refund if I'm VAT-registered?

Yes, VAT-registered Irish businesses can typically reclaim import VAT as input tax on their next VAT return, provided you keep the customs declaration and VAT payment records.

Do I need an EORI number for a one-off import?

Yes — an EORI number is required for any commercial import into the EU, even a single shipment, and it's free to register through Irish Revenue.

How do I find my product's exact duty rate?

You can look up the EU's TARIC database using your product's HS code, or ask your freight forwarder or sourcing partner to confirm it before you place your order — it's much easier to fix a wrong HS code before shipping than after goods are sitting in a bonded warehouse.

Related reading

If you're setting up your first order, our guide to sourcing agent fees in Ireland covers what to budget for beyond duty and VAT. Sourcing from more than one market? Our UAE import duty guide shows how the equivalent calculation works for the Gulf. And for the freight side of your shipment, our freight forwarding service handles the logistics end to end.

How Epic Sourcing helps

Epic's team calculates landed cost — duty, VAT and freight — before you commit to a Chinese supplier, so there are no surprises when your container reaches an Irish port. If you'd like a second opinion on your HS code or your first shipment's paperwork, reach out to the team — no pressure, no obligation.

Last updated: 17 August 2026