If you buy online from outside the EU
From 1 July 2021, the VAT exemption on goods up to a value of €22 from outside the EU no longer applies. All goods arriving into Ireland from non-EU countries are subject to VAT.
Some online retailers are registered with the Import One Stop Shop (IOSS) so that VAT can be included in the price you pay for the goods. Before you make a purchase, check whether the advertised price includes tax and duty costs.
Customs duty is charged on goods with a value over €150.
NOTE: I believe the VAT in Ireland is 23%.