Customs & Excise
All goods imported from non-European Union (EU) Member States are liable to customs duty at the appropriate rate as specified by the EU Common Customs Tariff (CCT). Goods imported from other EU Member States are not subject to customs. Excise is a duty that applies to certain goods such as petrol, diesel, LPG, wine, beer, spirits and tobacco products. For more information go to the Revenue Commissioners Frequently Asked Questions (FAQ) on customs and excise http://www.revenue.ie/index.htm?/faqs/faq_cat5.htm.