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Commentary

IR3.3.1 Travelling within the EU

Republic of Ireland

Contributed by: Mairéad Hennessy, Owner at Taxkey, www.taxkey.ie

IR3.3.1ÌýÌýÌýÌý Travelling within the EU

As Ireland is a member of the EU there are generally no restrictions on trade or free competition between it and the other EU Member States. Ireland has no restrictions on the amount of cash individuals may carry in or out of the country when travelling within the EU. There is also no requirement to declare the cash in these situations.

However, under the Criminal Justice Act 1994, s 38(1), as amended by the Proceeds of Crime (Amendment) Act 2005, s 20, if an individual is carrying

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