CUSTOMS DUTIES: VIETNAM TO IRELAND

Customs Duties and Import Regulations: Vietnam to Ireland

When exporting goods from Vietnam to Ireland, importers must navigate the European Union's common customs framework. As a member state of the EU since 1973, Ireland applies a unified tariff system based on the Harmonized System (HS) of product classification. Vietnam, as a non-EU country, is subject to the EU's Common External Tariff (CET). Understanding these regulations is essential for successful trade between the two countries.

EU Customs Framework for Irish Imports

Ireland operates within the EU customs union, meaning all imports from third countries like Vietnam are subject to EU-wide tariff schedules. The tariff rates and rules are defined in the Combined Nomenclature (CN) and the Integrated Tariff of the Community (TARIC). Products must be classified according to their HS codes, which determine the applicable duty rate. The c.i.f. value (cost, insurance, and freight to the port of entry) forms the basis for duty calculation.

General Duty Rates by Product Category

Product Category	Duty Rate	Notes
Raw Materials	Duty-free or low rates	Most raw materials enter with minimal or no duties
Agricultural and Food Items	Varies by HS code	Subject to import levies that fluctuate with world market prices; packaged foodstuffs may incur additional charges based on composition
Industrial Goods	Varies by HS code	Contact our experts for specific product classifications
Other Products	Varies by HS code	Consult TARIC database for precise rates

For specific duty rates on your products, consult the TARIC (Tarif Intégré de la Communauté) database on the Directorate-General for Taxation and the Customs Union website, which is updated daily and searchable by HS code and product description.

Value-Added Tax (VAT)

In addition to customs duties, Irish VAT applies to imports at a standard rate of 23%. The VAT is calculated on the c.i.f. value plus any customs duties, excise taxes, and levies collected at customs. The importer is responsible for paying all customs duties and VAT at the time of customs clearance. VAT on temporary imports that will be re-exported may be waived under specific conditions.

Required Documentation

• Commercial invoice with detailed product descriptions and values
• Packing list specifying contents, weights, and dimensions
• Bill of lading or air waybill (proof of shipment)
• Certificate of origin (may be required depending on product type)
• Product classification documentation with HS codes
• Import license or permit (if required for specific product categories)
• Health and safety certificates (for food, agricultural, or regulated products)
• Customs declaration form (CN23 for parcels or formal entry documents for commercial shipments)

Important Regulations and Requirements

• Combined Nomenclature (CN) Classification: All products must be declared to customs according to their CN classification. Accurate classification is critical, as it determines the applicable tariff rate.
• TARIC Consultation: Exporters should check the TARIC database to identify applicable rules, duties, and any licensing requirements for specific products before shipment.
• C.I.F. Valuation: Customs duties are calculated on the c.i.f. value, which includes the sales price, packing costs, insurance, and freight charges to the Irish port of entry.
• Agricultural Products: Food and agricultural items are often subject to variable import levies based on world market prices and product composition.
• Labeling and Marking: Products must comply with EU labeling requirements, including language specifications and mandatory product information.
• Importer Liability: The importer is responsible for payment of all customs duties, VAT, excise taxes, and other charges at the time of customs clearance.

Trade Agreements and Preferential Access

Vietnam does not currently have a preferential trade agreement with the EU or Ireland that would reduce tariff rates. However, Vietnam benefits from the EU's Generalized System of Preferences (GSP) for certain eligible products, which may provide reduced or duty-free access for specific categories. Additionally, the EU framework agreement outlined in August 2025 aims to eliminate tariffs on certain industrial goods and provide preferential access for specific seafood and agricultural products, though these provisions may not directly apply to Vietnamese exports at this time.

Additional Resources

For current importing procedures and specific guidance, consult Irish Revenue, Customs and Tax authorities. The ITA's Customs Info Database tariff look-up tool can also assist in estimating duties and taxes for your specific products.