Ireland: Import or Manufacture in Thailand (2026 Guide)
Irish buyers sit inside the EU customs union but outside the big continental freight corridors. That combination changes the maths on whether you should import finished goods from Thailand or commission contract manufacturing to your own spec.
The short answer
- Import stock/standard goods when annual volume is below roughly 3,000–5,000 units, or when your differentiation is brand and service rather than product design.
- Manufacture to your spec when volume clears that band, when tooling amortises in under 18 months, or when compliance documentation (CE, EPR, food contact) must name you as the responsible economic operator.
Duty and VAT for Ireland
- Thailand's goods enter the EU under either MFN rates or, where eligible, the EU's GSP arrangements — check the current status for your HS code before you price.
- Import VAT at 23% standard (reduced rates apply for some categories) is payable, but VAT-registered importers normally use postponed accounting so VAT is declared on the VAT3 return rather than paid at the border.
- Duty is charged on the customs value including freight and insurance, so Incoterms choice moves your duty bill, not just your invoice.
Compliance that decides the sourcing model
| Requirement | Import finished goods | Manufacture to your spec |
|---|---|---|
| CE marking / declaration of conformity | Supplier's file; you are importer | You control the technical file |
| EPR (packaging, WEEE, batteries) | Registration still yours | Same, plus design control |
| Traceability and recalls | Depends on supplier records | Full lot traceability designed in |
| Label language (English, EU address) | Often re-labelled in Ireland | Printed at source, cheaper |
If your product needs a technical file you can defend to a market surveillance authority, contract manufacturing is usually the cheaper path once you count re-labelling and re-testing.
Freight from Thailand to Ireland
- Most containers route Laem Chabang → a North European hub (Rotterdam, Antwerp) → feeder to Dublin or Cork; door-to-door typically 32–42 days.
- Post-Brexit, avoid UK landbridge unless your forwarder has proven transit procedures — the direct continental services remove two customs touchpoints.
- LCL is common for Irish order sizes; consolidate at Bangkok rather than paying for a half-empty 20ft.
Break-even worked example
A homeware SKU landing at €12.40 as stock import versus €9.10 unit cost with €14,000 in tooling:
- Saving per unit: €3.30
- Break-even volume: 14,000 ÷ 3.30 ≈ 4,240 units
- At 9,000 units/year, tooling repays in about 5.6 months.
Add 5–8% for first-article rework and one extra QC visit in year one before you commit.
How TUSKO handles it
We quote both routes side by side from the same factory pool, run the factory audit and pre-shipment inspection, and consolidate to Dublin under one landed-cost sheet — one point of contact, fees built into the order, no separate retainer.
FAQ
Does Ireland charge duty on goods made in Thailand?
Usually yes, at the EU rate for your HS code, unless a preference applies. Confirm the code first — misclassification is the most common cause of unexpected bills.
Can I use postponed VAT accounting?
Yes, VAT-registered Irish importers normally account for import VAT on the VAT3 return instead of paying at the border.
Is manufacturing in Thailand worth it for small Irish volumes?
Below about 4,000 units a year, importing standard product is usually cheaper unless compliance or design control forces custom production.
How long does shipping take to Dublin?
Plan 32–42 days port-to-door via a North European hub, plus 7–10 days buffer in peak season.
Who is the responsible economic operator?
Whoever places the goods on the EU market — in most Thai-supply arrangements, that is your Irish company, so keep the conformity file in your own hands.