It comes as Revenue continues to battle smugglers as the average cost of a pack of 20 cigarettes here has hit almost €20 following years of tax hikes.
Over a third of cigarettes and almost half the loose tobacco packs consumed in Ireland have not been taxed in Ireland, according to Revenue. That includes such products legally brought into the country, and those smuggled in, it says.
From next month, each person coming to Ireland from another EU country will be limited to bringing a maximum of:
800 cigarettes200 cigars400 cigarillos1kg of other products such loose tobacco
The changes come into effect on December 9.
“Under the new regulations, where an individual brings in duty-paid tobacco products in excess of these quantities, this will be taken as clear evidence that the goods are not for personal use,” insisted Revenue.
The rules are being brought in under the Control of Excisable Products (Amendment) Regulations 2025.
Excise duty reliefs enable individuals to bring duty-paid tobacco products from another EU member state into Ireland, without paying additional duty and taxes.
This relief is subject to several conditions, including that the goods must have been acquired by the individual for their own personal use and not for onward sale. The person bringing in the products must be aged 17 and over and must transport and accompany the goods themselves.
“Previously, the indicative quantities were used as a guide to determine if tobacco products being transported by an individual were for their own use,” said Michael Gilligan, manager of Revenue’s Dublin Airport Frontier Management Branch.
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“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,” he added.
That means that if someone tries to bring in 1,000 cigarettes for personal use, the whole quantity will be seized, rather than the 200 excess over the 800 permitted under the new rules.
With successive budgets having continually added more excise duty to the tobacco products in an effort to cut consumption, the attraction of buying and products such as cigarettes in EU countries where prices are much cheaper to bring to Ireland has grown.
But Revenue seized more than 112 million cigarettes last year, valued at almost €96m. It also seized 39,407 kgs of loose tobacco, valued at €32.6m.
During the summer, the European Commission said that illicit tobacco manufacturing and trade is responsible for the EU losing €13bn in tax revenues every year. It aims to increase the minimum tax rates on tobacco to reduce disparity in rates applied by member states.
Revenue has urged passengers travelling to Ireland from other EU states to double-check their allowances under the new rules.
“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,” said Mr Gilligan.
He added: “Knowing the rules can ultimately save you money and make your return journey a lot smoother.”