In short: When you import goods from China to Ireland in 2026 you usually pay three things at the border — customs duty (often 0–12% of the CIF value, depending on the product's TARIC code), import VAT at the standard Irish rate of 23%, and a small customs clearance fee from your freight forwarder or courier. There is no duty or VAT relief for commercial shipments: the old €22 low-value VAT exemption is gone, so VAT applies from the first cent and duty applies once the goods value passes €150. Below we show exactly how to calculate it, with a worked example.

Last updated: 16 June 2026

How much does it cost to import from China to Ireland?

Your total landed cost is the price of the goods plus shipping and insurance, plus customs duty, plus 23% import VAT, plus clearance and handling fees. The duty rate depends entirely on what you are importing — there is no single "China rate." Ireland uses the EU's TARIC system, so a phone case, a cotton t-shirt and a steel bracket each carry a different rate. (For the full picture of getting goods to your door, see our complete guide to importing from China to Ireland.)

As a rough planning figure, many consumer goods imported into Ireland land at duty rates between 0% and 12%, with VAT of 23% on top of the duty-inclusive value. Always confirm the exact rate against the product's commodity code before you commit to an order.

What taxes apply when importing from China to Ireland?

Three charges apply to commercial imports:

Customs duty. Charged on the CIF value (cost of goods + insurance + freight to the EU border). The rate is set by the product's 10-digit TARIC commodity code. Some categories — many books, certain electronics and solar components — are 0%.

Import VAT at 23%. Ireland's standard VAT rate is 23%. Import VAT is charged on the CIF value plus the customs duty (you pay VAT on the duty too). VAT-registered Irish businesses can usually reclaim this through postponed accounting on their VAT return, so it becomes a cash-flow item rather than a true cost.

Clearance and handling. Your courier or customs broker charges a clearance fee (commonly €10–€40 for simple entries) plus any port or deferment charges. Consolidating shipments through a single forwarder keeps these fees down — see how our freight forwarding service handles this.

What is the €150 import threshold for Ireland?

For consignments with an intrinsic value of €150 or less, no customs duty is charged — but VAT still applies. Above €150, both duty and VAT apply. The old €22 VAT-free threshold was abolished across the EU in 2021, so every commercial parcel from China now attracts 23% VAT regardless of value. Splitting one order into multiple sub-€150 parcels to dodge duty is treated as a customs offence, so don't.

Worked example: importing €5,000 of goods from China to Ireland

Imagine you import homeware with a goods value of €5,000, sea freight and insurance of €600, and a product duty rate of 6.5%.

If your business is VAT-registered and uses postponed accounting, the €1,371.72 VAT is declared and reclaimed on the same return, so your real cost is closer to €5,999 plus the VAT cash-flow timing. Duty of €364, however, is a genuine cost you cannot reclaim. The maths works the same way in other markets — compare it with our breakdowns for importing from China to the UAE and import duties from China to South Africa.

How do I find the right duty rate for my product?

Find your product's commodity code using Revenue's Irish Tax and Customs classification tool or the EU TARIC database. Enter a plain description (for example, "stainless steel water bottle") and it returns the 10-digit code and the duty rate that applies to imports from China. If you are unsure, a binding tariff information (BTI) decision from Revenue gives you legal certainty before you ship.

Do I need an EORI number to import from China to Ireland?

Yes. Any business importing commercially into Ireland needs an EORI number, which you register for free through Revenue's Online Service (ROS). Your freight forwarder or customs broker uses it to lodge the import declaration. Without an EORI your goods cannot clear customs.

Frequently asked questions

Is there free trade between China and Ireland?

No. There is no free trade agreement between the EU and China, so standard MFN (most-favoured-nation) duty rates apply. You cannot claim preferential 0% duty the way you might for goods from an EU FTA partner.

Does VAT apply to shipping costs?

Yes. Import VAT is calculated on the CIF value (which includes freight and insurance) plus the customs duty, so shipping is effectively inside the VAT base.

Can I reclaim the import VAT?

If you are VAT-registered in Ireland and the goods are for your business, you can generally reclaim import VAT — either through postponed accounting on your VAT3 return or as input VAT. Customs duty is never reclaimable.

What happens if I under-declare the value?

Revenue can revalue the goods, charge the correct duty and VAT, add interest and penalties, and in serious cases seize the shipment. Always declare the true transaction value shown on the commercial invoice. Declaring the right value starts with a supplier who invoices honestly — our guide on how to vet a Chinese manufacturer shows how to confirm that before you order.

How long does customs clearance take in Ireland?

For a correctly documented sea shipment, clearance is often same-day to 48 hours once the vessel arrives. Missing or inconsistent paperwork is the main cause of delays.

How Epic Sourcing helps

Epic Sourcing helps Irish businesses import from China and Vietnam end to end — from finding and verifying the factory, to consolidating freight, to landing goods cleared and compliant in Ireland. Our bilingual teams on the ground in China and Vietnam check suppliers in person, and our sourcing services handle freight and customs coordination so your duty and VAT are calculated correctly the first time. Talk to our team about your next import.