239. Deputy Noel Grealish asked the Minister for Finance the personal duty-free alcohol and tobacco product limits between the Ireland and UK duty-free zone; how these limits are enforced by the appropriate authorities at Irish airport and ferry ports; and if he will make a statement on the matter. [4509/23]
240. Deputy Noel Grealish asked the Minister for Finance the personal duty-free allowances and limits for alcohol and tobacco products for individuals traveling to Ireland from inside and outside the European Union; and if he will make a statement on the matter. [4510/23]
241. Deputy Noel Grealish asked the Minister for Finance the additional resources and the appropriate authorities that have been allocated for the enforcement of the duty-free allowance limits on arrival at ports and airports following the reintroduction of duty free between the UK and Ireland; and if he will make a statement on the matter. [4511/23]
242. Deputy Noel Grealish asked the Minister for Finance the number of seizures conducted by customs officials on duty-free alcohol and tobacco products which exceeded the personal limits at airports and ports in 2021 and 2022; and if he will make a statement on the matter. [4512/23]
243. Deputy Noel Grealish asked the Minister for Finance the quantities of duty-free alcohol and tobacco products brought into Ireland from the UK duty free zone in 2021 and 2022; and if he will make a statement on the matter. [4513/23]

Minister for Justice Michael McGrath: I propose to take Questions Nos. 239, 240, 241, 273 and 274 together.

Revenue, as Ireland’s tax and customs administration, is responsible for controlling the importation and exportation of goods in accordance with the Union Customs Code (UCC) and relevant national legislation. This includes the application of duty-free allowances and the collection of any additional duties due.

The duty-free tobacco and alcohol allowances for individuals travelling from outside the EU, including the UK, are:

- 200 cigarettes, 100 cigarillos, 50 cigars, or 250g smoking tobacco;

- 1 litre of spirits or 2 litres of other alcoholic drinks with no more than 22% alcohol.

Individuals travelling to Ireland from within the EU can bring in an unlimited amount of most goods as VAT and duties were included in the price paid. However, tobacco products and alcohol are subject to indicative limits. The indicative limits are quantities that are considered as being for personal use. If individuals wish to bring in tobacco products and alcohol up to these indicative limits without paying extra tax or duty, they must be 17 or older and keep receipts to prove tax and duty has been paid. The goods must be accompanied by the individual and be acquired for personal use with no intent to sell.

For individuals travelling within the EU, the following quantities are generally considered as being for personal use:

- 800 cigarettes

- 400 cigarillos

- 200 cigars

- 1kg smoking tobacco

- 10 litres of spirits

- 20 litres of other alcoholic drinks with no more than 22% alcohol

- 90 litres of wine (of which only 60 litres can be sparkling)

- 110 litres of beer. 

I am advised that Revenue cannot provide details of the quantity of duty-free alcohol and tobacco products brought into Ireland from the UK by individuals for personal use as there is no requirement for such persons to declare these goods once they meet the aforementioned indicative limits and are for personal use. I am also informed that it is not possible to disaggregate the number of seizures of tobacco and alcohol in excess of duty-free allowances at ports and airports from the total number of tobacco and alcohol seizures.

The following table below outlines the total number of seizures of cigarettes, tobacco and alcohol in 2021 and 2022:

I am advised that Revenue implements a range of risk-based measures to identify and target the smuggling, supply or sale of illicit tobacco and alcohol, including duty free tobacco and alcohol in excess of duty-free allowances. Sanctions implemented include, where possible, prosecuting those involved. In its efforts to detect the importation of excess duty-free goods, Revenue uses a combination of risk analysis, profiling, intelligence, screening of checked-in and carry-on baggage and the deployment of its detector dog teams. Consistent with its risk-based approach, Revenue, as an integrated tax and customs administration, adopts a flexible approach to the deployment of resources aligned to evolving business needs and emerging or changing risks.