Tobacco and alcohol customs allowances in Ireland (2026)
Last reviewed: 13 October 2026
In short: From other EU countries, Revenue lists indicative personal-use quantities of 800 cigarettes, 10 litres of spirits, 90 litres of wine and 110 litres of beer. From outside the EU the allowances are 200 cigarettes, 1 litre of spirits, 4 litres of still wine and 16 litres of beer.
| Rule | What applies |
|---|---|
| Cigarettes from an EU state: allowance or guide level (pieces)Personal allowance for travellers | 800 pieces [1] |
| Spirits from an EU state: allowance or guide level (litres)Personal allowance for travellers | 10 litres [1] |
| Wine from an EU state: allowance or guide level (litres)Personal allowance for travellers | 90 litres [1] |
| Beer from an EU state: allowance or guide level (litres)Personal allowance for travellers | 110 litres [1] |
| Cigarettes from outside the EU: duty-free allowance (pieces)Personal allowance for travellers | 200 pieces [2] |
| Spirits over 22% vol. from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 1 litres [2] |
| Still wine from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 4 litres [2] |
| Beer from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 16 litres [2] |
Notes
- Indicative quantities that Revenue treats as personal use for duty-paid goods bought in another EU country. The traveller must be 17 or older. Since 9 December 2025 the full quantity of tobacco is liable to seizure if it exceeds the tobacco amounts. Revenue also lists 400 cigarillos, 200 cigars, 1 kg smoking tobacco and 20 litres of other drinks of up to 22% alcohol; of the 90 litres of wine only 60 litres may be sparkling.
- Duty-free allowances for goods arriving from outside the EU. The tobacco allowance is 200 cigarettes or 100 cigarillos, 50 cigars or 250 g smoking tobacco, and can be split. Spirits: 1 litre; other drinks of up to 22% alcohol: 2 litres; still wine: 4 litres; beer: 16 litres. The page gives no age limit.
Sources
- Revenue (Irish Tax and Customs): Duty-paid and tax-paid goods (consulted 13 October 2026) · all sources
- Revenue (Irish Tax and Customs): Duty-free allowances (consulted 13 October 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.