Written answers

Tuesday, 10 June 2025

Department of Finance

Customs and Excise

Photo of Charles WardCharles Ward (Donegal, 100% Redress Party)
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391. To ask the Minister for Finance the duty allowance permitted for airlines staff regarding bringing in cigarettes, tobacco products and alcohol products when arriving into the State from both EU Member States and non-EU countries; and if he will make a statement on the matter. [29140/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that individual crew members on aircraft arriving from outside the European Union are allowed to bring in goods (including perfumes, gifts, souvenirs, clothing) free of duty, where the combined value of these goods does not exceed €430. In addition, they are allowed to bring goods free of duty, in all the categories shown below subject to the upper limits indicated.

Types of Goods:

  • 40 cigarettes
  • 20 cigarillos
  • 10 cigars
  • 50g of smoking tobacco
  • 0.35 litres of spirits (where the alcoholic strength exceeds 20% by volume)
  • 0.5 litres of intermediate products (where the alcoholic strength does not exceed 20% by volume)
  • 0.75 litres of still wine
  • 4 litres of beer.
Unlike individuals travelling to Ireland from outside the EU, there are no specific limits for crew members and the general indicative limits listed below apply. In order to available of these limits, individuals must keep receipts to prove that the excise duty and tax has been paid, they must transport and accompany the goods themselves and the goods must have been acquired by the individual for their own personal use.

There is relief from payment of excise duty in respect of goods acquired by private individuals for their own use in other Member States. Indicative limits of goods that may be imported into Ireland for personal use from other Member States without payment of excise duty are as follows:

  • 800 cigarettes
  • 400 cigarillos
  • 200 cigars
  • 1kg smoking tobacco
  • 10 litres of spirits (whiskey, gin, vodka etc.)
  • 20 litres of other alcoholic drinks with no more than 22% alcohol (for example, port, sherry and some liqueurs)
  • 90 litres of wine (of which only 60 litres can be sparkling)
  • 110 litres of beer.
The above limits do not apply to persons aged under 17 years who are not permitted to bring in alcohol and tobacco products.

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