Q&A: Customs duty on products imported to Ireland during a visit
I received a question yesterday from a person who didn't leave a valid email address, so I'm hoping they're reading my response here. Even though the focus of this website is for people who are moving to Ireland, the question will be of interest to many of you who will visit ahead of time, or may have family/friends visit you in Ireland, after you move.
We are visiting our children in Ireland shortly. My wife wants to bring a used sewing machine with her for our daughter-in-law. Will there be any taxes or clearance duty payable when we arrive in Dublin?
The value and country of origin of the item will determine whether any duty will be assessed upon arrival. The rules differ depending on whether you are coming from within the EU, or from a non-EU country. For non-EU arrivals, your allowance for 'other goods' (i.e. non alcohol/tobacco products) is currently €430 per adult or €215 per child. This allowance cannot be combined when multiple travelers are travelling together.
I have no idea what sort of value a sewing machine has, but if it is close to the allowable value, it's probably best to bring proof of its value. Keep in mind that €430 is the combined value allowance of all gifts, souvenirs, etc that you are bringing in.
According to Revenue.ie (Ireland's tax and customs authority), "it is important to be aware that the above monetary allowances do not apply to any individual item the value of which exceeds the relevant limits. If you bring in something worth more than the relevant limit of €430 or €215, you must pay import charges on the full value."
For a full breakdown of permitted and prohibited items, as well as amounts/values that you are allowed to import, please read the information on the Customs regulations for travelers to Ireland page at Citizensinformation.ie.