With a government target of 50,000 homes built per year in Ireland by 2030, and a €7.2b housing allocation under the National Development Plan (NDP) it is challenging for supplies to keep pace with demand. This makes imports of construction materials into Ireland, such as steel, timber, and concrete products, very important to meet these targets.
Do construction material imports into Ireland need CE marking?
Manufacturers, importers, and distributors have a specific responsibility when it comes to importing construction materials into Ireland. There is a requirement that all products meet certain requirements. This includes the presence of the CE mark alongside the required documentation for customs clearance. A clear, mandatory CE mark.
The new Construction Products Regulation (CPR 2024/3110) — live from January 2026
The Construction Products Regulation (CPR 2024/3110) 2025 went live in January 2026. There are several environmental rules and reporting requirements that have become mandatory. Any companies trading construction products within the EU must comply with the new rules. It is a standardisation across the European Union, designed to streamline construction products between the member states, boosting safety standards in the process. The CPR includes all construction products intended for permanent incorporation in buildings or civil engineering, such as insulation materials, windows, structural parts, and prefab systems.
Declaration of Performance (DoP) and what it requires from importers
The Declaration of Performance (DoP) is key to the CPR. It is a document from the manufacturer that provides information on the performance of a product, that it is covered by a European Harmonised Standard, and is CE marked.
Digital Product Passport — new transparency requirement for supply chains
The introduction of a mandatory Digital Product Passport (DPP) boosts transparency for all importers. It contains technical and environmental data of the lifecycle of a product, including the impact on the environment that a product has. This is aimed at improving the circular economy through a promotion of recycled materials.
Customs duty rates on key construction materials
The key rates for customs duty on construction materials include:
| Product Category | TARIC Code Range | Standard MFN Rate | EU-UK TCA Rate | Notes |
| Raw Industrial Materials | 2501 – 2852 | 0% – 6.5% | 0% | Some raw materials have zero MNF or tariff suspensions |
| Machinery and Equipment | 8401 – 8486 | 0% – 4.2% | 0% | Most industrial machinery set to low or zero duty |
| Plastics and Article | 3901 – 3926 | 0% – 6.5% | 0% (if rules of origin met) | Duty rate depends on type and form of plastic |
| Steel and Metal Products | 7201 – 7326 | 0% – 5% and potential safeguard duties | Variable | EU steel safeguard measures may apply, check for anti-dumping measures on Chinese origin products |
Anti-dumping duties — the hidden cost for sourcing from China
When sourcing construction materials from China there is another aspect to be aware of. Anti-dumping duties and countervailing duties add an extra level of import duty on top of the normal duties. This applies to goods that are sold in the EU at significantly lower prices than their normal value. These measures are intended to protect the EU industry from damage caused by the dumping of low-priced goods into the EU market. Import duty rates vary by product category. A customs broker can help you determine the costs.
Steel fasteners, ceramic tiles, plywood — which products carry extra duties
There are some construction materials that are assigned with extra duties and tariffs, depending on the country of origin.
- Steel fasteners – there are strict anti-dumping duties linked to steel fasteners, especially coming from China. These range from 22% to 86% depending on the manufacturer.
- Ceramic tiles – anti-dumping duties of between 26% and 36% apply to certain manufacturers that cooperate. This can be as high as 73% to uncooperative entities.
- Plywood – there is great scrutiny placed on plywood for dumping, with duties of 5.4% applied to plywood originating from Brazil.
How to check whether your product is affected via TARIC
A TARIC code is a code that follows on from the recognised Harmonised System (HS) code. It is made up of:
- The first 6 digits are the Global Harmonised System (HS) code
- The following 2 digits are the Combined Nomenclature (CN) code for the EU
- And the final 2 digits are the specific TARIC extension (e.g. Preferential tariffs or anti-dumping duties)
To check if your product is affected by TARIC you can check the official EU databases to show specific customs duties, trade defences such as anti-dumping, and any restrictions for that product.
CBAM — the new carbon cost on cement, steel and aluminium imports
A new Carbon Border Adjustment Mechanism (CBAM) came into force in the EU on January 1st, 2026. Instead of an exercise in reporting it now became a financial obligation. Those companies who import steel, cement, hydrogen, fertilisers, aluminium, amongst others, will accumulate carbon costs on every shipment. Every tonne of embedded CO2 in imported CBAM goods carry a price. This price is set quarterly, based on the volume-weighted EY ETS auction clearing prices. (this was set at around €70-84 per tonne of CO2 at the end of 2025. The cost will be phased in at a factor of 2.5% in 2026. This means that importers will pay on a portion of emissions not covered by the free allowances that the EU allows to domestic producers. This will rise to 5% in 2027 and up to 100% by 2034. This will have a strategic implication for importers over the coming years.
EU Deforestation Regulation: what timber importers need to know
In 2023, the EU Deforestation Regulation (EUDR) was approved. This replaced the EU Timber regulation. Its aim is to ensure that any product sold in the EU has not contributed to deforestation. This requires that all products that are placed on the EU market for sale must have a complete due diligence statement that includes a plethora of vital information about its source. This includes geolocations that show no deforestation or degradation of the forest after December 31st, 2020. Supply-chain diligence is now key to every importer, with reporting that ensures the above geolocation information, that the product has been manufactured in accordance with the relevant legislation of the country of origin, and that all sustainability risk data is reviewed annually. If there is a risk of deforestation that the manufacturer becomes aware of, they must inform the competent authorities of any EU member states where they have placed products on the market.
Logistics considerations for bulk and heavy construction freight
Working with a freight forwarder, logistics experts, helps you to work out the best plan of action when importing bulk and heavy construction freight into Ireland. There are several challenges that are faced in this industry. This includes unique seasonal challenges, with material suppliers often stockpiling inventory during winter months to benefit from incentives in pricing. Other factors include the requirement of different specialist equipment to deal with different materials, such as dry vans, temperature-controlled transit options and specialised trailers for oversized materials and equipment.
Sea freight vs road freight for construction materials
Choosing between a sea freight forwarder and road freight will depend on a few factors. Road transport is suitable for smaller, flexible shipments, including temperature-controlled trucks carrying hazardous chemicals and materials. For versatility across short to medium distances, road freight is a good choice. Sea freight offers a lower cost, but slower travel. For long-term planning for future projects, and for larger shipments of construction materials and equipment, sea freight is often a better option. There are also air freight options to consider.
Port selection — Dublin vs Cork for heavy goods
Bringing heavy goods into Ireland, including construction equipment and materials usually means coming into Dublin Port or Cork Port. Dublin Port is advantageous as the premier economic gateway for the whole of Ireland, with great capacity, 24-hours operation, handling 35.2 million tonnes of cargo in 2024. It offers Ro-Ro and Lo-Lo containers. Cork Port serves the south of Ireland and is the second-largest natural harbour in the world, handling between 8.9 and 10.6 million tonnes of cargo each year.
FCL vs LCL — which makes sense for your order volumes?
Depending on your volume of order, you’ll choose between FCL (Full Container Load) or LCL (Less than Container Load) transit options. FCL means you book an entire container and you pay for the whole box regardless of how full it is. LCL is where your goods are grouped with other consignments, bringing the cost down but adding a slower journey to your plan.
Required shipping documents for construction material imports
When shipping construction materials into Ireland there are some documents that are required, including:
- A commercial invoice
- A Proof of Origin statement, and a supplier’s declaration
- Transport documents that outline the specific mode of transport being employed, the departure times for both export and arrival time for import
- All information relating to VAT and Customs Duty
We’ll help you overcome any challenges linked to customs clearance in Ireland, including all documentation.
How Emerald Freight can support your construction supply chain
Emerald Freight has the expertise to help support your construction supply chain no matter where you are importing construction materials and equipment from. We have access to a wide range of logistics solutions across the globe, helping you to fulfil projects whilst maintaining budgets, schedules, and the integrity of the goods.
FAQ Items with Schema Markup
Anti-dumping measures add greater duties to certain non-EU imports to protect against products being placed on the EU market well below their natural value.
Goods are subject to EU TARIC customs duty at the standard MFN rate unless they quality for zero duty under the EU-UK Trade and Cooperation Agreement.
A 10-digit classification for a product that determines the customs duty rate and any additional tariffs such as anti-dumping duties.
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