Tobacco and alcohol
The latest Eurostat figures show that Ireland has the highest prices for alcohol and tobacco products in the EU, coming in at 170% of the average.
Not surprising then, that many holiday makers will bring cigarettes home for themselves or their friends, and a few bottles of vodka while they're at it.
Even if you're coming from another EU country, while you won't pay duty, there are maximum limits to what you can bring in and the products must be for personal use and be carried by you, rather than shipped separately.
If you're arriving from outside the EU, you can bring in certain amounts of tobacco products or alcohol without incurring any additional charges, but the limits are smaller.
If you go over those amounts when coming from a non-EU country you will be charged customs, excise and VAT. And remember these must be for personal use only or intended as a gift.