Revenue Introduces Stricter Tobacco Import Rules from 9 December

From 9 December 2025, Irish Revenue will seize the full quantity of tobacco products brought from EU countries if travellers exceed permitted limits, marking a significant tightening of existing regulations. The change affects anyone returning through Cork Airport or ferry ports with duty-paid tobacco from EU Member States.

Revenue has signed new Regulations strengthening controls over tobacco products brought into Ireland from other EU countries. The changes aim to prevent abuse of excise duty reliefs and support public health objectives, as smoking remains Ireland's leading cause of preventable death.

The new rules represent a major shift in enforcement. Previously, indicative quantities were used as guidelines to determine if tobacco was for personal use. From 9 December, exceeding these limits will result in seizure of all tobacco products carried, not just the excess amount.

The permitted quantities remain: 800 cigarettes, 400 cigarillos, 200 cigars, or 1 kilogram of other tobacco products such as roll-your-own. These products must be for personal use, not for sale, and travellers must be aged 17 or over and transport the goods themselves.

Michael Gilligan, Manager of Revenue's Dublin Airport Frontier Management Branch, explained the practical implications:

"Previously, the indicative quantities were used as a guide to determine if tobacco products being transported by an individual were for their own use. The new Regulations make it clear that from 9 December 2025, where the quantity of tobacco products someone brings into Ireland from the EU exceed the permitted amounts, the full quantity will be seized.

In practical terms, this means that if someone arriving into the airport or coming off a ferry from another EU Member State has 1,200 cigarettes with them, then all 1,200 cigarettes will be seized. It is not the case that 400 cigarettes would be seized and the individual would be able to keep the remaining 800. The same goes for roll-your-own tobacco: if you bring back too many pouches, they will all be seized."

The regulations follow concerning trends revealed by Revenue's latest Tobacco Consumption Survey. Over a third of cigarettes and almost half of all roll-your-own tobacco packs consumed in Ireland have not had Irish duty paid on them. This includes both legally purchased products from other jurisdictions and illegal tobacco products.

Revenue's enforcement efforts remain robust. During 2024, officers seized 112.3 million cigarettes worth €95.6 million across 4,920 seizures, and 39,407 kilograms of tobacco valued at €32.6 million across 1,500 seizures. The agency also secured 49 convictions for tobacco smuggling or excise duty evasion, and 37 convictions for illegal selling of tobacco products.

Michael Gilligan offered advice for those travelling over the coming months:

"Whether you're heading off for some winter sun, or on a trip home over the Christmas period, take a minute to check what you can bring back with you before you go. Knowing the rules can ultimately save you money and make your return journey a lot smoother.

Everything you need to know is available on www.revenue.ie/whatcanibringback, so don't risk spoiling your trip: take a screen shot and double check the permitted amounts before you buy."

Revenue will publish further guidance material on its website shortly. The changes apply only to tobacco products brought from EU Member States; different rules apply to goods from outside the EU.