According to rte, Since Brexit took effect on 1 January, new rules have been implemented. Purchases under €22 will not face additional charges, but anything over €22 will see the addition of an Irish VAT charge.
Goods valued at more than €150 will also be subject to customs duty. The amount to be charged will vary depending on the nature of the item.
Consumers are also being warned that only goods bought from the UK that are of UK origin will avoid tariffs under the Free Trade Agreement in place.
So, if goods sourced outside the EU are being sold by a British seller to an Irish consumer, tariffs and other charges can be applied.
Minister of State Robert Troy has said some retailers are informing consumers about the changes, but he said others are not.
Credit https://www.rte.ie/news/brexit/2021/0105/1187897-retail-brexit/
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