From 1 July 2021, the current VAT exemption for imported goods with a value of €22 or less will end. From that date all goods arriving into Ireland from non-EU countries, regardless of their value, will be subject to VAT. The applicable VAT rate will be the relevant rate that would apply if the goods were purchased in Ireland. Consumers also need to be aware that the new VAT rules will apply to goods purchased from a non-EU country in advance of 1 July 2021 that subsequently arrive in Ireland for delivery on or after that date.
Source Orbitax
