Discusses pricing formula and other fees, value-added tax (VAT), etc.
Last Published: 8/6/2019

Sales quotations are usually given on a c.i.f. (cost, insurance, freight) basis, to the point of importation.  The c.i.f. quote is generally preferred by Irish importers as they are familiar with the customs charges and taxes on the product that are levied at the time of importation but may not be acquainted with U.S. trucking and ocean or air charges.

  • Large firms and department stores, however, may purchase on f.o.b. (free on board) terms when they prefer to arrange for shipping and insure the goods themselves.
  • Quotations and invoices can be made in U.S. dollars.
  • Ireland incorporates EC customs duties and applies a value-added tax (VAT) of 23% to virtually all goods, including imported goods, sold in Ireland.

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.