Alcohol regulations in Ireland

Licences needed

Distiller's Manufacturer Excise Licence, Authorised Warehousekeeper Authorisation, and Manufacturing Tax Warehouse Approval.

Authority

Revenue Commissioners (National Excise Licence Office and local Revenue District)

Documents

Detailed distillery plans and layout drawings, still specifications (must have still capacity of not less than 1,800 litres unless waiver granted), security and stock accounting procedures, Revenue Online Service (ROS) registration, valid Tax Clearance Certificate, and financial security / bond undertaking.

Fees

Annual excise manufacturer licence fee of €500; financial security / bond amount varies based on estimated duty at risk.

Time to obtain

Typically 3 to 6 months depending on warehouse physical verification, security audit, and bond execution.

Who can import

Any legally registered commercial entity with an EU EORI number and excise trader registration.

Licences or registrations

EORI (Economic Operators Registration and Identification), excise trader registration, and access to Revenue's Automated Import System (AIS). To import under excise duty suspension from third countries or EU member states, entity must be an Authorised Warehousekeeper, Registered Consignee, or Registered Consignor.

Authority

Revenue Commissioners (Customs and Excise)

Documents

Electronic Customs Declaration via AIS, Single Administrative Document (SAD), commercial invoice, bill of lading/air waybill, and e-AD via Excise Movement Control System (EMCS) for intra-EU duty-suspended consignments.

Fees

No fee for standard EORI or excise trader registration; financial guarantee/security required for duty suspension.

Time to obtain

EORI registration takes 1 to 5 business days; warehousekeeper or registered consignee status takes several weeks to months.

Required: no Process: Ireland does not operate a pre-market product registration or label approval system (no equivalent to US TTB COLA). Spirits placed on the market must comply with EU spirit drinks regulations and national…

Importer of record must hold an EU EORI number. There is no state trading monopoly; imports are handled by private commercial operators. No individual shipment permits required for commercial spirits imports under standard…

0% MFN customs duty for most major distilled spirits categories (whisky, vodka, gin, rum, grape brandy) under EU Common Customs Tariff (HS heading 2208).

Alcohol Products Tax (APT): €42.57 per litre of absolute alcohol (pure alcohol), equating to approximately €11.92 per standard 70cl bottle at 40% ABV. VAT: Standard rate of 23% applied to the customs value, customs duty, and…

Sold by private licensed businesses holding retail on-licences (public houses, hotels, restaurants) or off-licences (specialist off-licences, supermarkets, convenience stores). No state retail monopoly. Permitted retail…

Allowed only for holders of existing intoxicating liquor retail licences (on-licence or off-licence). Orders and payments must be completed in advance on the licensed premises during lawful trading hours; dispatch and delivery…

Mandatory particulars under EU Regulation (EU) 2019/787 and EU Regulation 1169/2011: legal sales denomination, nominal volume, alcoholic strength by volume (% vol), lot identification number, name/business name and address of EU…

Strictly restricted under the Public Health (Alcohol) Act 2018: broadcast watershed prohibits alcohol ads on television between 3:00am and 9:00pm daily, and on radio on weekdays between 3:00pm and 10:00am; total ban on alcohol…

Regulated under EU Regulation (EU) 2019/787 and Irish Whiskey Act 1980: Irish Whiskey / Whisky: minimum 40% ABV, distilled from cereals and aged at least 3 years in wooden casks; Vodka: minimum 37.5% ABV; Rum: minimum 37.5% ABV;…

None (no dry towns, counties, or local-option dry zones exist in Ireland).

Commencement of Section 19 of the Public Health (Alcohol) Act 2018 in January 2025, imposing strict broadcast watershed bans on alcohol ads (TV ban 3am-9pm; radio weekday ban 3pm-10am). Enactment of S.I. 422/2025 and S.I.…

Ireland presents a mature, high-value consumer market with strong demand for super-premium international spirits, particularly tequila, rum, and American whiskey. However, exporters must account for one of Europe's highest…

1. Revenue Commissioners - Alcohol Products Tax and Reliefs Manual
2. Revenue Commissioners - Administration & Control of Tax Warehouses Part 3 Distilleries
3. Courts Service of Ireland - Alcohol Licences and Allowed Hours
4. Department of Health / Irish Statute Book - Public Health (Alcohol) Act 2018 and S.I. 422/2025 & S.I. 423/2025
5. European Commission - Access2Markets EU TARIC Database (Heading 2208)