You can caught with a vat liability and a customs duty. I don't know if customs duty applies to mobile phones. However vat will be applied at 23% to the declared value of the good. If it gets picked out An Post will bring the package to you and give it to you when you've paid the vat etc. There used to be a small de minimis limit below which vat or customs duty wasn't applied but I don't know that it is. There is also the chance that it won't be picked out but I would have thought that all packages coming from outside the EU are reviewed. No vat etc coming from inside the EU - different rules apply for alcohol.