Ireland

If you enter or leave the European Union (EU) at an Irish airport or port carrying cash of EUR 10,000 or more, you must make a declaration to Customs; the provisions also apply to a cash equivalent of EUR 10,000 or more in other currencies. Cash includes banknotes and coins (including currency now out of general circulation but still exchangeable in a financial institution or central bank); cheques, travellers' cheques, promissory notes or money orders without a named beneficiary; gold coins with a gold content of at least 90%; and gold bars, gold nuggets or clumps with a gold content of at least 99.5% (gold included from 1 June 2021). Since 1 January 2021 the UK is no longer an EU member: the rules apply to movements of cash of EUR 10,000 or more to or from the UK, including the Isle of Man and the Channel Islands, but per the page note they do not apply to movements of cash to or from Northern Ireland. Scope of the handover point: the Overview page (Travelling with, or sending, cash) triggers the declaration only when you enter or leave the EU at an Irish airport or port; the 'where to make your declaration' page does list 'land frontier' among the places to give in your form, but that is its generic wording and it has no operative scope for this declaration in Ireland — Ireland's only land frontier is with Northern Ireland, and the Overview note excludes movements of cash to or from Northern Ireland, so the Northern Ireland exclusion takes precedence and the relevant handover points are Irish airports and ports. The declaration is required to comply with European and national legislation and to deter illegal activities such as money laundering. Procedure: complete the Revenue Cash declaration form, plus the Cash declaration additional sheet form where the space on the main form is not sufficient; the forms are also available from Customs offices at all airports and ports, and other EU-language versions are on the Europa website. Give the completed form to Customs at the airport or port through which you enter or leave the EU — Dublin Airport departures: use the courtesy phone in the public area of the arrivals hall to contact the main Customs office; Dublin Airport arrivals: give the form to a Customs officer in the red channel; Shannon Airport departures: Customs booth in the transit lounge, or the box provided if unattended; Shannon Airport arrivals: Customs officer in the Customs hall, or the post box provided if no officer is present; Knock Airport: forms are on the wall opposite baggage belt number 1 in the baggage reclaim area and in the screening area at the entrance to the departure lounge, and the completed form goes in the post box provided if no Customs officer is present; other airports and ports: contact the Customs authorities there. Customs may check the declaration and the cash to ensure the amount declared is correct, and you may request a stamped copy of the completed declaration. Unaccompanied movements — sending or receiving cash of EUR 10,000 or more by post, freight or courier — are a separate cash disclosure declaration, outside this traveller procedure.

Arriving in Ireland from outside the EU, goods are free of duty and tax up to a combined value of EUR 430 (traveller aged 15 or over) or EUR 215 (under 15); if a single item is worth more than the allowance, duty or tax is charged on the full value, and duty-free goods bought when travelling out from Ireland count as part of the allowance. Alcohol (no allowance under 17): 1 litre of spirits (whiskey, gin, vodka and so on) or 2 litres of other alcoholic drinks with no more than 22% alcohol (for example port, sherry, sparkling wine and some liqueurs), plus 4 litres of still wine and 16 litres of beer; the allowance may be split on a fractional basis, for example 0.5 litres of spirits and 1 litre of port. Tobacco (no allowance under 17): 200 cigarettes, 100 cigarillos, 50 cigars or 250 g smoking tobacco, likewise splittable on a fractional basis; the import of oral smokeless tobacco is generally prohibited. Reduced separate quotas apply to transport crews (not a halving of the traveller allowance): 40 cigarettes, 20 cigarillos, 10 cigars or 50 g smoking tobacco; 0.35 litres of spirits or 0.50 litres of other alcoholic drinks with no more than 22% alcohol, plus 0.75 litres of still wine and 4 litres of beer. The allowances require the goods to be transported and accompanied by the traveller, to be for own use or a gift and not for commercial purposes, and cannot be shared with other people travelling in the group; travellers under 17 are not entitled to tobacco or alcohol allowances. Customs Duty, Excise Duty and Value-Added Tax, where applicable, are charged on goods in excess of the duty-free allowances, and any goods imported for commercial purposes must be declared to a customs officer. Cash of EUR 10,000 or more is a separate declaration to Customs (see ie-cash-declaration).