Ireland is in the EU customs union, so the EU rules in our guide to importing from China to the EU all apply. The Irish part is how you register with Revenue, how you account for import VAT and how the goods physically reach the island.
Register with Revenue
Revenue says all goods imported into Ireland from outside the EU must be declared to, and cleared by, Customs. You need:
- An EORI number. Revenue says it is the only number accepted on a customs declaration.
- Registration for Revenue Online Service (ROS) and for Customs and Excise. You use these with the Automated Import System (AIS) to lodge declarations.
- A customs agent or forwarder, unless you lodge declarations yourself. Agree who files the declaration and in whose name before the goods ship. Our DDP guide explains why the name on the declaration matters.
Import VAT and postponed accounting
Revenue says VAT is payable at the point of importation. VAT-registered traders who import goods may use postponed accounting. You account for the import VAT on your VAT3 return instead of paying it at the border. You claim the credit in the same VAT period, subject to the normal restrictions.
Three practical points from Revenue:
- You elect to use postponed accounting on each customs declaration, so tell your agent to apply it.
- Keep evidence of all import VAT: the customs paperwork, the AIS monthly statement or the customs clearance slip.
- Traders with a deferred payment account are debited in the following month, not at the border.
You import 1,000 units. The goods cost €3,300, freight and insurance cost €420 and the duty rate is 4%. Irish standard-rate VAT is 23%.
| Item | Amount |
|---|---|
| Goods | €3,300.00 |
| Freight and insurance | €420.00 |
| Customs value | €3,720.00 |
| Duty at 4% | €148.80 |
| Landed cost before VAT | €3,868.80 (€3.87 per unit) |
| Import VAT at 23% on €3,868.80 | €889.82 |
With postponed accounting, you put the €889.82 in your VAT3 return as VAT due and as a credit in the same period. If you are fully entitled to deduct VAT, the net cash cost is nil.
Small parcels: the €3 duty and the handling fee
For consumer parcels the rules changed this year:
- From 1 July 2026, most eCommerce parcels from outside the EU with a combined value of €150 or less pay a fixed €3 customs duty per distinct item. Revenue says the €3 applies even to zero-rated or VAT-exempt goods.
- From 1 November 2026, An Post says an extra handling fee of at least €2 plus VAT applies per item to eligible online purchases from outside the EU.
- Carrier fees. The carrier or postal service may add its own fee for collecting the charges.
If you sell to customers in Ireland and ship single parcels from China, this adds cost per item. Shipping stock in bulk to a warehouse in the EU under a normal customs entry is often cheaper per unit. Our EU import guide has more on the 2026 changes.
How sea freight reaches Ireland
Freight forwarders describe the same pattern for sea cargo: containers cross to a European hub port, usually Rotterdam, then continue to Dublin or Cork on a short feeder ship. Their estimates, which are indicative only:
- Port-to-port transit of about four to six weeks. One forwarder gives 32 to 38 days from Shanghai to Dublin.
- Feeders serve Ireland a few times a week, not daily. A missed connection at the hub adds days.
- Door-to-door time is longer, because origin and destination handling sit outside the schedule.
Air freight is faster and costs more per kilo. Our shipping guide for the EU compares sea, air and rail. Rail to the EU usually enters at a continental terminal, so the last leg to Ireland is by road and ferry.
Before you ship
- Get your EORI number
Register with Revenue, and for ROS and Customs and Excise, before the first shipment.
- Choose an agent
Agree who lodges the declaration, in whose name and what it costs.
- Elect postponed accounting
Tell your agent to apply it on each declaration, so import VAT goes on your VAT3.
- Agree the Incoterm and port
FOB with a named Chinese port is the usual base. Ask where the container discharges in Europe.
- Work out landed cost
Add freight, duty and fees to the factory price. Do it at three quantities.
- Keep the files
Store the customs declaration, AIS statement or clearance slip, invoice and packing list.
How CFS helps
We find and check the factory, manage samples and production and inspect before shipping. We arrange shipping from Shenzhen through our group business, ParcelFromChina. See product sourcing, quality control and shipping and consolidation. We work Shenzhen hours, 7 or 8 hours ahead of Dublin. A customs agent in Ireland lodges the declaration and confirms the VAT treatment.
Bottom line
Ireland needs an EORI number, Revenue registrations and a clear answer to who lodges the declaration. VAT-registered importers can use postponed accounting. Small parcels pay the new €3 duty. Ask your forwarder which port the goods use before you book.
Checked against Revenue and An Post on 13 November 2026. Sea transit figures are forwarder estimates. This guide is general information, not tax or customs advice. A customs agent or accountant confirms the position for your shipment.
Questions we get asked
Do I need an EORI number to import into Ireland?
Yes. Revenue says all goods imported into Ireland from outside the EU must be declared to, and cleared by, Customs, and that the EORI number is the only number accepted on a customs declaration. You also register for Revenue Online Service (ROS) and for Customs and Excise to use the Automated Import System.
How does postponed accounting for import VAT work in Ireland?
Revenue says VAT-registered traders who import goods may use postponed accounting. Instead of paying import VAT at the border, you account for it on your VAT3 return and claim the credit in the same period, subject to the normal restrictions. You elect to use it on each customs declaration.
What is the €3 customs duty on small parcels?
From 1 July 2026, most eCommerce parcels from outside the EU with a combined value of €150 or less pay a fixed €3 customs duty per distinct item, according to Revenue. From 1 November 2026 a separate handling fee of at least €2 applies per item. Bulk stock shipped to a warehouse under a normal customs entry follows the standard duty rates.
How long does sea freight from China to Ireland take?
Forwarder estimates for port-to-port sea freight range from about four to six weeks, usually through a hub port such as Rotterdam. Door to door takes longer, and a missed connection at the hub can add days. Treat any figure as an estimate until your forwarder gives you a schedule.