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The short answer
Goods shipped from Nigeria to Ireland pay customs duty on their customs value, which is the cost of the goods plus transport, postage and insurance, at the rate the TARIC database sets for that product. Import VAT is then charged at the rate the goods would carry if sold in Ireland, on the customs value plus duty. Since 1 July 2026, most e-commerce parcels valued at €150 or less attract a flat €3 customs duty per item type instead.
How the charges stack up
Revenue's page on buying goods from outside the EU, published 1 July 2026, sets out the order. It is written for personal buyers, but the arithmetic is the same idea for a business import:
- Customs value = price of the goods + transport/postage + insurance.
- Customs duty = customs value × the duty rate for that product's commodity code in TARIC. Some goods also carry anti-dumping or countervailing duty, also shown in TARIC.
- Import VAT = (customs value + duty + any other tax) × the Irish VAT rate for those goods.
- Excise applies separately to alcohol and tobacco.
- Handling fees charged by a courier or An Post are not part of the customs value.
Small parcels: the €3 per item charge
Revenue says that from 1 July 2026 a €3 customs duty charge per item applies to most e-commerce packages valued at €150 or below. Each distinct product type in a parcel is charged separately; identical items count as one. VAT is still due on these parcels. If the seller used the Import One Stop Shop (IOSS), VAT was taken at checkout; if not, import VAT, including VAT on the €3 charge, is collected on delivery.
Worked examples
Examples. The duty rate below is illustrative only; look up the real rate for your commodity code. Revenue's own examples use the 23% standard VAT rate, and many foods carry a lower rate, so check yours.
| Step | Bulk shipment (illustrative 4% duty) | Small parcel (3 product types) |
|---|---|---|
| Goods | €2,000.00 | €80.00 |
| Freight / postage | €300.00 | €20.00 |
| Insurance | €40.00 | €0.00 |
| Customs value | €2,340.00 | €100.00 |
| Duty | €93.60 (4% × €2,340) | €9.00 (3 × €3) |
| VAT base | €2,433.60 | €109.00 |
| VAT at 23% | €559.73 | €25.07 |
| Total import charges | €653.33 | €34.07, plus any courier fee |
The bulk case shows why freight matters: €340 of freight and insurance adds about €13.60 of duty and €81 of VAT at these rates. On a CIF price the freight is already in the value; on an FOB price you add it.
Getting the commodity code right
Every rate depends on classification. A carton of mixed stock (flours, spices, fabric, shea butter) may hold several codes with different rates and rules. Revenue publishes guidance on classification and links to TARIC. Ask your supplier for a detailed commercial invoice listing each product, quantity and value; a single line reading "foodstuff" causes delays. Check TARIC as well for any trade preference for goods originating in Nigeria and the proof of origin it requires; do not assume one applies.
Can a VAT-registered business recover the VAT?
Import VAT is a cost to a private buyer. A VAT-registered business may be able to recover it or account for it through its VAT return; see postponed VAT accounting on imports. Revenue's customs pages also direct businesses to its EORI registration system, which importers use for customs declarations.
Who pays, and costs beyond duty and VAT
Your sale terms decide who pays the import charges. On terms where the seller delivers duty paid, the Nigerian supplier or its agent settles them; on most other terms, you do, before the goods are released. See choosing Incoterms for an Ireland–Nigeria deal.
- Clearance. A customs agent or the courier usually lodges the declaration and charges for doing so.
- Port and handling. Terminal handling, storage beyond free days and delivery from the port are separate bills.
- Inspections. Goods selected for checks, such as food needing veterinary or plant controls, can add fees and time.
- Currency. If you paid the supplier in naira or dollars, record the euro amount on the day you paid, and ask your agent which exchange rate customs uses to convert the invoice.
Put every one of these into the landed cost before you set shelf prices.
Restricted goods
Duty is not the only check. Revenue says you must declare prohibited or restricted goods, including certain foods (mainly meat, milk, fish or their products). For food, see importing Nigerian foodstuff.
What to check first
- Commodity code and duty rate for each product, in TARIC.
- The VAT rate for each product in Ireland.
- Whether the price is CIF or FOB.
- Who clears the goods: your courier, a customs agent or you.
- Whether any line is restricted or needs certificates.
Where Pryme fits
Landed cost is easier to track when the supplier payment and the duty bill sit in one record. A Pryme Business account pays the Lagos supplier in naira and keeps euro for Irish costs, and the app shows the rate and fee before you approve any conversion.
Questions people ask
How much customs duty do I pay on goods from Nigeria to Ireland?
It depends on the product's commodity code. Revenue says duty is worked out on goods plus transport, postage and insurance at the TARIC rate. Most e-commerce parcels of €150 or less pay €3 per item type from 1 July 2026.
Do I pay VAT on goods from Nigeria?
Yes. Revenue says VAT is charged at the rate the goods would carry in Ireland, on the customs value plus duty.
Are courier handling fees included in the customs value?
No. Revenue says the courier's administration fee is not part of the customs value.
Is there still a €150 duty-free limit?
Not in the old way. From 1 July 2026 Revenue applies a €3 per item duty charge to most e-commerce packages of €150 or less.
Sources
- Revenue: Buying goods from outside the EU (published 1 Jul 2026) · accessed Oct 2026
- Revenue: Prohibited or restricted goods in baggage (published 22 Dec 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.