In order to import commodities into Ireland, customer must present the following documents: Certificate of Origin (It is required for any Textile products valued at over 45 Euros. Exceptions include marked and mutilated samples; luggage made up of textile materials, canvas bags, and bona-fide gifts, personal effects.); Certificate of Origin Form A (may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences); EUR 1 form Import (may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries); Commercial Innvoice (specific invoice details are required for a number of commodities including: textiles - the fabric breakdown, whether knit or woven and, for clothing articles, the gender; marked/mutilated samples - the words "mutilated samples" or " marked samples", "not for resale" as applicable; software on CD's and floppy disks - the value of software must be shown separately from software support.); dangerous goods certification (for Perfumes, Liquor, Chemicals, etc.); air waybill or carriers certificate; declaration of antiquity.
Ireland import prohibitions include the following items: oral/smokeless tobacco; seal pups’ skins; cereal seed of the second generation (C2 Seed); indecent or obscene prints; child pornography; offensive weapons; copyrights; false trademarks; counterfeit or pirated goods; coin, counterfeit and imitation; stamps; food imitations; tea unfit for human consumption; government guarantees.
Ireland determined the following goods as restricted, importation of which will require some additional quotas, licenses and/or permits: wine, spirits and sobacco; textiles, textile garments; iron and steel products; footwear; tableware or kitchenware of ceramic; porcelain or china; animal products; bags & wrappers; bees; cetacean (i.e. whale) products; dairy products; endangered species; hay, straw and peat moss litter; live animals; pesticides (including plant protection products); plants and plant products, organisms and cultures harmful to plants; wood & bark; seed potatoes; semen and embryos of animals; tea; therapeutic substances - for animal use; traps, snares, nets, etc.; vaccines and sera - for animal use; wild animals and wild birds; wool; aquaculture animals and products; fish; books and periodical publications; video recordings; animal remedies; chlorofluorocarbons (CFCs), Halons; drugs; explosives; firearms and ammunition; waste; medicinal products; certain pre-packed foodstuffs and other goods; assay marks; citizen band radios; molasses, treacle, golden syrup, malt, yeast, hops, treacle meal and molassine meal; radioactive substances and irradiating devices.
Taxation
There is a value added tax of 21% for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4.2%-12.5%. The tax is applied on CIF + duty.
Marking and Labeling
With minor exceptions there are no general requirements for marking imported goods with the country of origin. Packaged foods must have labels that conform to Irish labeling requirements. The information demonstrated on the label is intended to equip the consumer with adequate details about the products including details on ingredients, net weight, "best before" date, "use by" date, and general usage instructions. Concerning "best before" and "use by" dates, U.S. exporters should note that in Ireland dates are written in the sequence: date, month, year, for example; 30 Nov 02, 30-11-02, or 30/11/02. | 
