Alcohol regulations in Ireland

Licensing, import, labelling and tax rules for spirits. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status: Legal
Legal drinking age: 18
Legal purchase age: 18

Licence to make spirits (distillery and bottling)

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.

Import licence and registration

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.

Product and label registration

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 rules through self-certification and post-market compliance audits.
Authority: Food Safety Authority of Ireland (FSAI) and Health Service Executive (HSE) for market surveillance

Import rules

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 procedures. Ireland does not use fiscal tax strip stamps on spirits bottles. Spirits originating outside the EU must be supported by customs commercial invoices and certificates of origin; protected spirits (e.g., Scotch, Bourbon, Tequila) require proof of authentic GI / age compliance.

Import duty on spirits (HS 2208)

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

Excise and taxes

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 excise duty combined.

Retail and distribution

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 off-licence sales hours: Monday to Saturday from 10:30am to 10:00pm; Sundays and public holidays from 12:30pm to 10:00pm. On-licences: Monday to Thursday 10:30am to 11:30pm; Friday and Saturday 10:30am to 12:30am; Sunday 12:30pm to 11:00pm (with 30 minutes drinking-up time).

Online sale and delivery

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 must comply with permitted hours; age verification (18+) is mandatory at purchase and at physical handover; delivery to public places is prohibited.

Labelling

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 producer or EU importer, and allergen declarations. Must appear in English or Irish. No excise strip stamps. Note: Ireland's statutory cancer/liver/pregnancy health warning and calorie/gram labelling mandates under Section 12 of the Public Health (Alcohol) Act 2018 were deferred to 3 September 2028.

Advertising

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 advertising within 200 metres of schools, playgrounds, and crèches, as well as on public transport and stops; ban on alcohol sponsorship and advertising at events targeted at children or involving minor participants; retail stores must physically separate alcohol from general groceries; statutory Minimum Unit Pricing (MUP) applies (€0.10 per gram of alcohol).

Legal definitions of spirits

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; Gin, Distilled Gin, London Gin: minimum 37.5% ABV; Brandy / Weinbrand: minimum 36% ABV; Neutral agricultural ethyl alcohol: minimum 96.0% ABV.

Dry or restricted areas

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

Recent changes

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. 423/2025 in July 2025, officially postponing the entry into force of mandatory alcohol health warnings, cancer warnings, and nutritional labelling (Section 12 of the PHAA) from May 2026 to September 3, 2028.

Opportunities for exporters

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 spirits excise taxes (€42.57 per litre of pure alcohol) and mandatory minimum unit pricing.

Regulators

Sources

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