Shipping From Canada
to Ireland.

Documents Only

Documents may be shipped to Ireland from Canada duty and tax free if they have no commercial value, i.e. they are not for sale.

Typical examples of documents include:

• Advertising material and brochures
• Bids
• Catalogues
• Diplomas
• Driver's licences
• Event tickets for football (soccer) matches, stage and concert performances
• Examination papers
• Newspapers and periodicals
• Promotional materials for tourism
• Reports and statements
• Visa applications

The following may be sent as document shipments if they abide by the conditions listed.

Sources:
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/permanent-relief-from-payment-of-import-charges.pdf
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

A gift shipment with a value of €45 or less (about $67 CDN) can be sent to Ireland from Canada duty and tax free if:

• It is not for sale
• It is for an occasional event, for example an anniversary or birthday

Shipments from Individual-to-Individual

A gift shipment from an individual in Canada to an individual in Ireland will be exempt from duties and taxes if the value of the gifts is less than €45 (about $67 CDN).

NOTE: Gifts of perfumes and toilet waters, alcohol, and tobacco products will only be duty-free but they will still incur VAT and excise duties. Also, their quantities must be within the limits shown below in order to be duty-free.

Shipments from Business-to-Business

A gift shipment from a Canadian business to an Irish business will incur duties and taxes.

This includes shipping a gift to an individual at a business address.

Shipments from Business-to-Individual

No information regarding a Canadian business shipping a gift to an individual in Ireland is available at this time.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If a shipment contains 2 or more gifts with a value greater than €45, duty and tax exemption is given to the items that add up to €45 or less.

For example, a shipment with 3 gifts of values €10, €20, and €30 would receive an exemption of €30 only.

Sources:
https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/gifts-and-consignments-of-low-value/rules-for-duty-relief-on-gift-consignments.aspx
https://www.revenue.ie/en/customs-traders-and-agents/documents/guide-to-importing-goods-through-the-post.pdf

Shipping Personal Effects

You may ship your personal effects from Canada to Ireland without paying duties and value added tax (VAT).

Personal effects such as:

• Clothing
• Toiletries
• Personal jewellery
• Portable musical instruments
• Sports equipment and footwear

A detailed list of personal effects and goods imported for sports purposes can be found here.

Moving Temporarily

Students

If you are a student heading to Ireland in order to study, you may ship your personal effects without payment of import charges provided the Personal Effects Checklist (Moving Temporarily) conditions are followed.

Your personal effects may stay in Ireland for a maximum of 24 months.

Non-Students

There is no information at this time regarding non-students moving to Ireland temporarily.

Moving Temporarily - Personal Effects Checklist

• Indicate 'Personal Effects' on the commercial invoice (see sample)
• List of goods in shipment - include description, quantity, and estimated value of each item
• Be enrolled in full-time studies at an educational facility
• A letter from the school that confirms you have enrolled in full-time studies
• Your personal effects are the normal items needed to furnish a room and do school work
• The items shipped belong to you and are for your personal use only

Moving Permanently

If you are moving permanently to Ireland from Canada, you may ship your personal effects free of import charges providing:

• You have owned and used the goods for at least 6 months
• You have lived outside of Ireland for at least 12 months continuously
• The items are not to be sold, lent, or rented out for a minimum of 12 months
• The goods arrive no more than 6 months before or 12 months after your arrival
• All taxes and duties have been paid on the goods at the time of their purchase

NOTE: Exemption from paying taxes does not apply to:

• Tobacco or tobacco products
• Alcoholic products
• Equipment and instruments used in a person's profession or trade (portable items are allowed)

Transferring Residence Due to Marriage

If you are moving to Ireland because you have married, your personal effects may be shipped without paying import charges. This includes gifts, household effects, and any other items specifically acquired because of marriage.

Several conditions apply. They are:

• You have lived outside of Ireland continuously for a minimum of 12 months
• The value of gifts entering Ireland have a maximum value of €1,000 (about $1,450 CDN)
• The goods arrive in Ireland no more than 2 months before or 4 months after the wedding
• The gifts and personal effects are not sold, lent, or rented out for at least 12 months

Personal Effects Checklist (Moving Permanently & Transfer due to Marriage)

• A commercial invoice must be included with your shipment
• Write 'Personal Effects' on the commercial Invoice (see sample)
• A detailed description of each item is provided
• Complete Form C&E 1076
• Evidence that you live in Canada and are moving to Ireland
• If your move is due to a marriage, have your marriage certificate or marriage licence available

Sources:
https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/personal-relief-from-customs-duty-and-vat/personal-effects-and-goods-for-sports-purposes/index.aspx
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/permanent-relief-from-payment-of-import-charges.pdf
https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/customs/declaration-of-goods-imported-on-marriage.pdf
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/permanent-relief-from-payment-of-import-charges.pdf

Food, Chocolate, Candies

As a result of the free trade agreement between Canada and the EU (CETA), foodstuffs shipped to Ireland from Canada are duty-free. However, VAT will be charged on shipments of greater than €22 (about $33 CDN).

Due to food safety concerns, there are limitations as to what may or may not enter Ireland from Canada.

You May Ship

• Baked goods
• Chocolate
• Confectionary
• Meat extracts and meat concentrates
• Olives stuffed with fish
• Packaged food supplements, soup stocks, and flavourings
• Pasta and noodles
• Honey - maximum 2 kg
• Caviar - maximum of 125 g
• Fish and fish products - maximum of 20 kg

Do Not Ship

• Meat, milk, and dairy products
• Foods mixed or filled with meat, dairy and their products

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.fsai.ie/legislation/food_legislation/imports_exports/food_imports_exports.html

Samples

Samples are sent overseas in order to encourage orders from potential buyers. There are 2 ways to import samples to Ireland: permanent and temporary.

Permanent Entry

Samples of goods shipped permanently to Ireland from Canada are duty and tax free providing:

• They have no monetary value
• Not for sale, only displayed
• The quantity is appropriate for the size and type of event

NOTE: Irish customs may demand that the samples are permanently marked, torn, or perforated in order to make them unusable.

Temporary Entry

If samples are to remain in Ireland temporarily, you must either pay a security or deposit in the amount of the duty charge. The security or deposit will be returned when the samples leave Ireland for Canada.

Some rules that need to be followed are:

• The goods are not altered during their time in Ireland
• The samples are on display only; they are not to be used unless as part of a demonstration
• The items leave Ireland within 24 months of their arrival

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample
• The commercial invoice needs to have this written on it "Samples for trade promotion purposes - exemption from import charges claimed"

Sources:
https://www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/permanent-importation-of-samples/index.aspx
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/types-of-goods/commercial-samples/index.aspx
https://www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/goods-permanently-imported-for-exhibitions-fairs-or-meetings/what-type-of-goods-qualify-for-the-relief.aspx
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/types-of-goods/goods-for-display-or-use-at-exhibitions-fairs-or-meetings/index.aspx

Advertising Material

Advertising materials may enter Ireland from Canada without payment of import charges.

The materials are expected to have no commercial value and are shipped free of charge to a customer or company in Ireland.

NOTE: Exemption from duties and taxes does not apply to Importation of tobacco and tobacco products, alcoholic products, or Exhibitions set up in a commercial store for a private function

Printed Material Rules

Printed material that advertises goods for sale, banking services, or commercial insurance are to follow the rules below:

• The advertisement clearly displays the name of the company selling the goods or services
• Each shipment contains only a single copy of a particular document
• If a shipment has multiple copies, the parcel weighs 1 kg or less

Trade Shows, Meetings, & Exhibitions

Advertising and consumable products destined for a trade show or exhibition are to be:

• Of little monetary value
• Small in number
• Used for demonstrations
• Distributed free of charge

Products used and consumed at an exhibition or trade fair (with the exception of alcoholic products and tobacco products) are allowed entry to Ireland duty and tax free providing they:

• Are in quantities and sizes appropriate to the nature of the exhibition
• Cannot be easily marketed
• Distributed free of charge

Tourist Information

Tourist Information for a different country will be duty and tax free for material that:

• Is free of charge
• Is clearly advertising material
• Contains not more than 25% private commercial advertising

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided
• Indicate 'Advertising material - Exemption from import charges claimed' on the commercial invoice (see sample)
• Comply with the conditions above for each category of advertising

Sources:
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/permanent-relief-from-payment-of-import-charges.pdf

Repairs

As a member of the European Union, Ireland allows products to be repaired without duties and taxes being charged under the inward processing rules of the EU.

Inward processing means goods from outside the EU brought into the EU to have work done on them, such as repairs.

Equipment shipped from Canada is to stay in Ireland no longer than 6 months.

Exemption of import charges will also be applied to parts used for the repair up to the value of €6,500 (about $9,575 CDN).

Items Under Warranty

As Ireland and Canada are participants in a free-trade agreement (CETA), repairs under warranty returning to Canada from Ireland are duty-free and will not be charged GST.

Items No Longer Under Warranty

If a piece of equipment no longer under warranty was sent to Ireland for repair and is returning to Canada, GST will be charged on the value of the repair and any new parts needed to do the repair.

Sending Product for Repair to Ireland

When sending product for repair to Ireland, include the following information on the parcel:

• Indicate the Serial/Product number under the Detailed Description of Goods section on the commercial invoice
• Include a copy of the Repair Contract with all your export documentation

Returning Product After Repairs are Completed

If your product has been repaired in Canada and is returning to Ireland, ensure to do the following:

• Indicate the value of the product INCLUDING the cost of the repair under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Ireland

Be sure to write the necessary information on the commercial invoice according to the document checklist below.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Ireland or exported to Canada (depending on which case applies)

Sources:
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/temporary-importation.pdf
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Procedures/Inward-processing/inward-processing_node.html
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/temporary-importation.pdf

Temporary Imports

You may ship goods of a temporary nature to Ireland from Canada for a period up to 24 months.

Usually, a security will have to be paid in the amount of the normal import charges. This money can be reclaimed when the goods return to Canada.

Samples of goods that are typical of temporary imports include:

• Goods for demonstrations, exhibitions, and fairs
• Professional equipment, such as a musical instrument or media production and broadcasting gear
• Equipment and gear for sporting events
• Commercial samples
• Items for auction

Temporary Import Rules

• The goods must remain unchanged, aside from normal wear-and-tear
• They are to be clearly identified; customs officials may apply marks on the goods when they enter Ireland
• Goods may stay a maximum of 24 months in Ireland

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Ireland, you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More information below.

In addition to the 2 options listed above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, allowing for normal wear-and-tear; maintenance and minor repairs are allowed under certain conditions
• If an ATA Carnet is used, the goods may stay no longer than 24 months in Ireland

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/temporary-admission-rules-and-procedures/general-rules-for-getting-temporary-admission-relief.aspx
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/temporary-admission-rules-and-procedures/temporary-admission-by-oral-customs-declaration.aspx
https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/customs/inventory-support-oral-customs-declaration.pdf
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/temporary-admission-rules-and-procedures/apply-for-temporary-admission-electronically.aspx
https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission/ata-carnets-temporary-admission-and-export-of-certain-goods/index.aspx
http://www.chamber.ca/carnet/ https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/guidance_special_procedures_en.pdf

Permanent/Sold Goods

Any shipment of sold goods from Canada to Ireland will be liable to duties and taxes. This includes purchases via the internet.

Typical import charges are a 12% duty and 23% value added tax (VAT). Shipments of alcoholic products, tobacco, and tobacco products will also incur excise duties.

Regular Shipper

If you regularly sell and ship goods to Ireland, we recommend you consult an Irish licensed customs broker.

You may need to comply with certain requirements, such as obtaining an Obtaining an EORI number.

Sources:
https://www.revenue.ie/en/customs-traders-and-agents/documents/guide-to-importing-goods-through-the-post.pdf
https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/economic-operators-registration-identification-number-eori_en