Irish Revenue has confirmed a tougher enforcement regime for travellers carrying duty-paid tobacco into the State from other EU countries. From 9 December, anyone exceeding the guideline limits—800 cigarettes, 400 cigarillos, 200 cigars or 1 kg of rolling tobacco—will have their entire consignment confiscated and may face prosecution, not just the excess quantity. The policy change follows a 25 per cent surge in tobacco smuggling convictions in 2024 and a €600 million annual loss to the Exchequer.
Customs dog teams will intensify checks at Dublin Airport, Cork Airport and ferry ports. Revenue says the allowances themselves remain unchanged; what is changing is the presumption that quantities above them are for resale. Travellers are advised to keep purchase receipts and be ready for questions about intended use.
![Revenue to Seize All Tobacco Above EU Personal Allowance from 9 December]()
For frequent flyers, including cross-border contractors and short-term assignees, the new stance raises compliance risks. Corporate travel managers should update pre-trip briefings and revise relocation handbooks to warn staff who smoke. Employers that operate duty-free allowances in reward programmes may also need to adjust policies to avoid inadvertent breaches.
Retail analysts note that stricter enforcement could nudge prices higher in border convenience stores but may also help clamp down on the illicit trade that undercuts legitimate retailers.
Revenue will review the impact after six months and has not ruled out similar seizures for alcohol if smuggling trends continue.
Customs dog teams will intensify checks at Dublin Airport, Cork Airport and ferry ports. Revenue says the allowances themselves remain unchanged; what is changing is the presumption that quantities above them are for resale. Travellers are advised to keep purchase receipts and be ready for questions about intended use.
For frequent flyers, including cross-border contractors and short-term assignees, the new stance raises compliance risks. Corporate travel managers should update pre-trip briefings and revise relocation handbooks to warn staff who smoke. Employers that operate duty-free allowances in reward programmes may also need to adjust policies to avoid inadvertent breaches.
Retail analysts note that stricter enforcement could nudge prices higher in border convenience stores but may also help clamp down on the illicit trade that undercuts legitimate retailers.
Revenue will review the impact after six months and has not ruled out similar seizures for alcohol if smuggling trends continue.
