Ireland and Canada enjoy a powerful trade relationship across the technology, agri-food and specialized manufacturing sectors. While the Comprehensive Economic and Trade Agreement (CETA) removes customs duties for qualifying goods, navigating the 2026 EU customs landscape requires a strategic logistics partner.

min readUpdated October 2026

Canada and Ireland in numbers

The lane is lopsided, and that shapes how it ships. Canada exported CAD 891.6 million in goods to Ireland in 2024, led by cereals, while importing CAD 3.8 billion, led by medicines. Services trade is almost even, at about CAD 3.5 billion each way in 2023. For a Canadian shipper, that means two very different flows: bulk agri-food and industrial goods heading east, and high-value, temperature-sensitive life-sciences cargo moving in both directions.

2026 update: EU customs for low-value parcel imports

Since 1 July 2026, e-commerce parcels to Ireland valued at €150 or less, which used to be free of duty, pay a flat €3 duty for each distinct item category in the parcel, based on tariff sub-headings. What counts is the number of different sub-headings, not the number of invoice lines: two lines with the same sub-heading count once, and grouping different goods on one line is a misdeclaration, not a saving.

Example calculation

• The order: 1 silk blouse plus 4 wool blouses. Value €140.
• The assessment: silk and wool blouses fall under different tariff sub-headings, so there are two distinct categories in the box.
• The duty: 2 categories x €3 = €6 total customs duty.
• The VAT: €32.20 at checkout if the seller uses IOSS (23 percent of €140), or €33.58 at import without IOSS (23 percent of €146, the value plus duty).

A separate EU customs handling fee is due from 1 November 2026. The Commission's draft rules set it at €2, and Irish reporting indicates it will most likely apply to each item in a parcel rather than once per parcel. Couriers and An Post may also add their own handling fees for collecting duty and VAT.

1. 21 September 2017CETA provisionally applied across the EU, including Ireland: most Canadian-origin goods enter duty-free.
2. 1 July 2021EU removes the VAT exemption for small parcels and launches the Import One-Stop Shop (IOSS).
3. 1 July 2026Flat €3 duty per tariff category on e-commerce parcels up to €150.
4. 1 November 2026EU customs handling fee starts, €2 under the draft rules.
5. 1 July 2028Temporary €3 duty scheduled to end as the permanent EU customs regime arrives.

Carrier options and shipping costs to Ireland

Finding the lowest shipping cost requires matching your weight, volume and urgency with the correct service. For individuals shipping personal items to Ireland, Canada Post is usually the best option. For our lowest spot market rate on shipments over 10 kg, contact our team.

An Post fees in Ireland

Goods shipped via Canada Post are imported and cleared by An Post. On top of Revenue's charges (the €3 duty per tariff category on parcels up to €150, plus 23 percent VAT), An Post may add its own fee to handle, collect and process the item. Gifts between private individuals worth €45 or less, including postage, are free of VAT and customs charges when correctly declared. For companies seeking to sell to Ireland, contact our team for direct shipping options (minimum volumes are required).

Air freight versus ocean freight

Air freight is ideal for urgent or high-value cargo, typically taking about one week door to door. Ocean freight suits heavier shipments with longer lead times. You can choose less-than-container load (LCL) for pallets or full-container load (FCL) for high volume, which often yields a lower unit cost. Dublin Port handles most Irish container traffic, with Cork as the main alternative.

Ireland or Northern Ireland? Check the address first

The island has two customs territories, and the address decides which one applies:

Cold chain and dry ice shipping to Ireland

Ireland's life-sciences industry is concentrated around Dublin, Cork and Galway, and medicines are the single largest product Canada buys from Ireland. Jet Worldwide supports Canadian biotech firms collaborating with Irish manufacturing sites.

• Master cell banks: shipping high-value seed material from Canadian research labs to Irish contract manufacturing organizations on dry ice (solid carbon dioxide, UN 1845, Class 9), which holds about minus 78.5 °C so products remain frozen.
• Clinical trials: distributing investigational medicinal products from Canada to clinical sites across the EU, using Ireland as the import hub. Under EU rules, these products must be imported by a holder of an EU manufacturing and import authorisation and certified by a Qualified Person before release to trial sites.
• Food samples: secure transport for temperature-sensitive items like frozen seafood samples.

For air transport, the box must let the carbon dioxide gas vent, and the net weight of dry ice must be marked on the package and on the air waybill. Read more about dry ice shipping from Montreal.

Irish customs, VAT and IOSS compliance

Ireland applies the European Union's Combined Nomenclature, so the duty rate for a product is the same as anywhere else in the EU. Accurate tariff classification determines your duty rate. Duty is assessed on the CIF value (cost plus insurance plus freight), and VAT on the CIF value plus duty. Irish customs is run by the Revenue Commissioners (Revenue).

• EORI: business importers in Ireland need an EORI number (starting with IE) for customs declarations. Private consumers do not.
• VAT: the standard rate is 23 percent. Reduced rates of 13.5 and 9 percent apply to some goods and services, and many items, including books, most food and children's clothing, are zero-rated.
• Documents: a commercial invoice, waybill, accurate HS codes and any required licences.

The Import One-Stop Shop (IOSS)

For B2C e-commerce shipments valued at €150 or less, registering for IOSS allows sellers to charge VAT at checkout and remit it directly to the authorities. The customer pays no VAT at the door, and clearance into the EU is faster. Canadian sellers need an EU-established IOSS intermediary to register.

CETA duty-free clearance

CETA allows duty-free entry for qualifying goods of Canadian origin imported to Ireland. A statement of origin written directly on the commercial invoice, with the prescribed wording and the exporter's Canada Revenue Agency business number, is enough. No separate, formal certificate is required. This is a significant cost advantage for Canadian manufacturers, mainly on commercial shipments over €150, where normal duty rates apply. Ireland has not yet ratified CETA in full, but its trade provisions have applied provisionally across the EU, including Ireland, since 2017.

Canadian export declarations (CERS)

Exports from Canada to Ireland valued at CAD 2,000 or more generally require a CERS export declaration before leaving the country. Read about the Canadian export declaration.

Choosing shipping terms: DDP or DAP

The default setting for many carriers is Delivered at Place (DAP), meaning the receiver pays duties and taxes on arrival. Shipping Delivered Duty Paid (DDP) greatly improves the recipient experience, as the shipper pays the import charges. However, DDP requires careful tax handling and can prevent a VAT-registered importer from recovering the import VAT.

Shipping from Ireland to Canada (the reverse lane)

If you are importing goods from Ireland to Canada, most courier shipments up to CAD 3,300 can clear under the Courier Low Value Shipment (CLVS) program. Courier parcels from Ireland are free of duty and tax only up to CAD 20. For CETA claims on commercial goods valued at CAD 3,300 or less, the CBSA does not require proof of origin at import, though the importer must keep records to support the claim. Commercial importers must register in the CBSA Assessment and Revenue Management (CARM) portal to handle broker assignments and duty payments.

Frequently asked questions

Disclaimer: information is provided for general guidance only. Consult a Jet Worldwide logistics professional for specific legal or tax advice regarding EU customs laws.