CUSTOMS DUTIES: PALAU TO IRELAND

Overview of Customs Duties from Palau to Ireland

Trade between Palau and Ireland involves navigating the European Union's customs framework, as Ireland has been an EU member state since January 1, 1973. When exporting goods from Palau to Ireland, your shipments will be subject to EU common external tariffs and Irish VAT regulations. Ireland, as part of the EU customs union, applies standardized tariff rates based on the international Harmonized System (HS) of product classification. Understanding these requirements is essential for successful import-export operations.

General Duty Rates

The following table outlines typical duty rates for common product categories imported into Ireland from non-EU countries like Palau:

Product Category	Duty Rate	Notes
Raw Materials	Duty Free to Low Rates	Most raw materials enter with minimal or no duties
Industrial Goods	Varies by HS code	Contact our experts for specific product classifications
Agricultural and Food Items	Subject to Import Levies	Rates vary based on world market prices and food composition
Packaged Foodstuffs	Varies by HS code	Composition-dependent; consult TARIC database
All Products (VAT)	23% Standard Rate	Applied on c.i.f. value plus customs duties and other charges

To determine specific tariff rates for your products, consult the TARIC (Tarif Intégré de la Communauté) database maintained by the Directorate-General for Taxation and the Customs Union. The TARIC can be searched by Harmonized System (HS) code and is updated daily.

Required Documents

• Commercial Invoice detailing product description, quantity, value, and terms of sale
• Bill of Lading or Airway Bill for proof of shipment
• Packing List itemizing contents and weights
• Certificate of Origin to establish the country of manufacture
• Customs Declaration Form with Combined Nomenclature (CN) classification
• Import License (if required for specific product categories)
• Health and Safety Certificates (for applicable products)
• Proof of insurance covering the shipment value

Important Regulations

Valuation Basis: Customs duties and VAT are calculated on the c.i.f. value (cost, insurance, and freight to the port of entry). The VAT is then levied on this c.i.f. value plus any customs duties, excise taxes, levies, or other charges collected at customs clearance.

VAT Procedures: Ireland applies a standard VAT rate of 23% on imported goods. The importer is liable for payment of all customs duties, VAT, and other charges at the time of clearing goods through customs. VAT is calculated separately and quoted on invoices at each stage of the distribution chain.

Agricultural Products: Agricultural and food items are often subject to import levies that vary depending on world market prices. Packaged foodstuffs may be affected based on their composition.

Temporary Imports: Temporary imports intended for re-export may be exempt from VAT, though a temporary bond may be required for customs duties.

Product Classification: All goods must be declared to customs according to their classification in the Combined Nomenclature (CN). The CN document is updated annually by the European Commission.

Trade Agreements and Preferential Access

As of August 2025, the United States and European Union framework agreement on reciprocal, fair and balanced trade outlines intentions to eliminate tariffs on US industrial goods and provide preferential market access for select seafood and agricultural products. While Palau is not directly party to this agreement, it may benefit from certain provisions depending on product classification and origin.

Ireland, as an EU member, participates in the EU customs union with free trade among 27 member states and has multiple agreements with the four members of the European Free Trade Association (EFTA).

For current importing procedures and additional guidance, consult Irish Revenue, Tax and Customs authorities or use ITA's Customs Info Database tariff look-up tool for detailed duty estimates.