The Minister for Finance has signed Regulations which allow for the exemption from excise duty and VAT of certain goods imported in the personal luggage of persons travelling from third countries.

In summary, the importation of Goods from Third Countries, which is regarded as being of a non-commercial character, imported in the personal luggage of a traveller is exempt from VAT and excise duties provided the total value of the goods does not exceed €430.

Where the Goods are tobacco or alcohol products, then restrictions apply.

The Regulations came into effect on 1 December 2008.

Third Country means any country, which is not a Member State of the European Union. However, Monaco shall not be regarded as a third country and San Marino shall not be regarded as a third country in respect of excise duty.

The Regulations, which give effect to Council Directive No. 2007/74/EC of 20 December 2007 have been reproduced at Section 2.03.

Revenue have updated their Information Leaflet to deal with the changes. The updated leaflet is available at http://www.revenue.ie/en/customs/leaflets/pn1878a.html

Where Goods are being imported from EU Countries, the following Revenue Information Leaflet may assist: click http://www.revenue.ie/en/customs/leaflets/pn1878.html