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Cigarettes

New rules to restrict cigarettes bought into Ireland from certain EU countries

From January, those travelling from six EU member states will only be able to bring in 300 cigarettes without paying additional excise duty.

NEW RESTRICTIONS IN Ireland from 1 January will mean those travelling from certain countries in the EU will only be able to bring a certain number of cigarettes back into Ireland with them without having to pay further duty.

The Revenue Commissioners said yesterday that individuals travelling from these countries will only be allowed to bring 300 cigarettes back with them for personal use without paying further excise duty when they arrive.

EU member states are permitted to impose these types of restrictions where cigarettes have been bought “duty-paid” in a country that has not yet reached the EU minimum levels of tobacco products tax on cigarettes.

These countries include:

  • Bulgaria
  • Croatia
  • Hungary
  • Latvia
  • Lithuania
  • Romania

Anyone with cigarettes in excess of that quantity must declare them to a Revenue officer and pay the appropriate excise duty from 1 January. The measure does not apply to other tobacco products brought in from these member states as long as those products are for personal use and not for commercial purposes.

Revenue said this restriction will be removed as each of the member states in question achieves the minimum level of tax required and they have until 31 December 2017 to do so.

Read: Two women sentenced to prison over seized cigarettes>

Read: Cigarettes worth €20,000 seized in raids on Dublin houses>

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