How to Import Alcohol & Beverages into Ireland

Although there has been a decline in alcohol consumption in Ireland over the past couple of decades (per capita alcohol consumption in Ireland is down 2.9% over 15 years to 2022), there is still a sizeable percentage of the country that regularly consumes alcohol. This makes it an attractive proposition for Irish businesses to import alcohol. It’s important to understand the details of customs clearance in Ireland when discussing importing alcohol into the country, from both EU and non-EU countries. This guide will help you navigate the revenue and customs, the Food Safety Authority of Ireland (FSAI) rules, and the new labelling rules for imports.

Is a licence required to import alcohol into Ireland?

You do not need a specific import licence to import alcohol into Ireland, but there are some processes that you need to adhere to when importing alcohol into the country. For all importers in the country, you’ll require:

• EORI registration – every commercial importer must have this, and you can apply through the Revenue Online Service (ROS).
• Excise & trader registration – you must be registered as an excise trader when importing goods into Ireland.
• Warehousing – for any untaxed alcohol this must be stored in an approved excise warehouse or operate under duty suspension.
• Product certificates – depending on the products you are importing there will be specific product certificates. For instance, wine imports often require documentation that detail the origin of the wine and the specific production methods.
• Correct customs declarations – all commercial imports must have electronic customs declarations and are subject to 23% VAT, customs duty, and Alcohol Products Tax (APT).

Emerald Freight has the experience and understanding to assist importers in bringing alcohol into the country. Questions such as whether a licence is required or not to import alcohol into the country is important, as whether you are a first-time importer or have experience of importing other goods, it’s vital that you know the ins and outs. That way, you’ll never get caught with the wrong documentation at the point of customs clearance and you’ll never have the wrong labelling on products and suffer delays that eat into your profits.

Understanding Alcohol Products Tax (APT) and excise duty

Alcohol Products Tax (APT) is an excise duty that is charged on imports of alcohol or products containing alcohol. This includes everything from beer and wine to cider and spirits.

• Beer
• Wine
• Cider
• Spirits
• Fermented beverages
• Intermediate beverages

The rate of tax that you are required to pay depends on the type of alcohol you are importing and the specific alcoholic content. The following indicate the different rates that you can expect to pay on different types of alcohol:

Customs duty and VAT on imported alcohol

You must pay customs duty, excise duty, and VAT when importing alcohol into Ireland. The total cost depends on where the goods have originated from, the alcohol by volume (ABV), and the volume of the product.

• Customs duty – applicable to any goods that have been imported from countries that are outside the EU. There are different rates depending on the origin country and the classification code of the goods. This is calculated as a percentage of the total value – cost of the goods, shipping costs, insurance costs.
• Excise duty – APT is charged on all alcohol regardless of the origin country. The rates are based on the alcohol strength and volume, as seen in the tables in the previous section.
• VAT – the standard rate of VAT in Ireland is 23%. It is applied to a cumulative total that includes the customs value, the customs duty, and the excuse duty.

Your freight forwarder will put you in the picture, explaining the rates that you can expect to pay in total depending on the type and volumes of alcohol that you import into Ireland.

Product-specific import rules

Product-specific import rules are enforced in Ireland based on regulations for EU countries and Irish law. As mentioned, an EORI number must be obtained by all importers, regardless of what types of products they import. Customs declarations must also be submitted via the Revenue Automated Import System (AIS), and there are specific licences depending on the type of product and its classification. This includes:

• Food and beverages – all meat and dairy from non-EU countries are prohibited unless there are strict veterinary checks in place. Processers, non-animal origin foods and alcohol come under registration with the Food Safety Authority of Ireland (FSAI).
• Medicines and pharmaceuticals – prescription medications and medicines are restricted, with authorisation from the Health Products Regulatory Authority (HPRA) required.
• Animals and plants – live animals, endangered species, and plants must go through strict health inspections and checks prior to transport.
• Chemicals and hazardous materials – products must comply with EU REACH regulations.

Shipments in Ireland require an accurate Harmonised System (HS) code, a detailed commercial invoice or packing list, and proof of origin for restricted goods.

FSAI food safety and labelling requirements

Due to the consumption of alcohol being identified as causing significant public health harms in Ireland, there has been a change to the legal requirement of labelling alcoholic beverages. Originally, after being signed into law in May 2023, it was due to be implemented in May 2026. This has now been delayed until September 2028 due to industry lobbying and concerns over global trade, but once it comes into effect, Ireland will become the first European Union country to require mandatory comprehensive health warnings on every alcohol packaging. This will apply to every single alcohol product in Ireland and will require the following statement to be present, clearly on the label; “Drinking alcohol causes liver disease” and “there is a direct link between alcohol and fatal cancers”. There must also be a pregnancy warning in the form of a specified pictogram. Alongside the health warning, the quantity of grams of alcohol contained in the specific product must also be clearly listed, and the number of calories in the product must also be indicated. This will be a big shift for importers in Ireland, ensuring that alcoholic products.

Cold chain and storage considerations

To ensure the integrity of the alcohol that you are importing, the use of cold chain storage is vital. Cold chain storage refers to climate-controlled warehouses where wine, beer, and spirits are stored before they clear the customs process, and for the journey before and after this point. Bonded storage combined with refrigerated logistics allows importers to bring alcohol into Ireland in a way that maintains the quality of the product. The temperature that maintains the optimal standards for alcohol is usually 1-12°C for beer and 13-18°C for wine. This helps to prevent oxidation, cork failure for wine, and maintains the flavour profile of the alcohol. Temperature-controlled warehousing for alcohol imports allows for the items to be held under bond, where customs and excise taxes are paused until the goods leave the facility. This process helps the cashflow of the importer and allows for more flexible distribution.

How Emerald Freight can manage your alcohol imports

For businesses importing alcohol into Ireland, it is important that the goods are looked after well from the start of the journey to the endpoint. This means utilising cold chain storage to maintain the integrity of the alcohol in question and the use of logistics suppliers that understand how to find the best solution for each individual consignment and businesses. Emerald Freight offers both air freight and sea freight forwarder services for businesses importing alcohol. Our team has the experience to ensure your business experiences minimum delays at the customs clearance point, bringing your alcohol imports to the end destination as smoothly as possible. Contact us today to find out how we can help you.

Below are some common questions we are asked about: