Ireland enforces EU Iran sanctions with new offences and penalties

Ireland has moved to enforce European Union sanctions against Iran through new regulations published on Tuesday, 1 September 2026. The European Union (Restrictive Measures concerning Iran)(No.3) Regulations 2026 (S.I. No. 450 of 2026) were made by the Minister for Enterprise, Tourism and Employment, Peter Burke, T.D., and appear in the Iris Oifigiúil of that date.

The Regulations give effect in Irish law to the restrictive measures contained in Council Regulation (EU) No. 267/2012 concerning Iran. They empower the competent authorities of the State to issue directions for the purpose of giving full effect to the sanctions, and create offences for breach of the Council Regulation or for failure to comply with those directions.

Legal basis and scope

The Minister acted under section 3 of the European Communities Act 1972 (No. 27 of 1972), the standard enabling provision used to transpose and enforce EU measures into Irish domestic law. The new instrument is the third set of Irish regulations dealing with restrictive measures on Iran, hence the “(No.3)” in its title.

The Regulations apply to any person or undertaking in the State dealing with Iran, including businesses and financial institutions. They are designed to ensure that the EU asset freezes, trade restrictions and other prohibitions set out in Council Regulation (EU) No. 267/2012 are fully operative and enforceable at national level.

Enforcement and penalties

The core of the instrument is its enforcement machinery:

• Competent authorities of the State may issue directions to give full effect to the sanctions.
• Breach of the Council Regulation constitutes an offence.
• Failure to comply with a direction of a competent authority also constitutes an offence.
• The Regulations provide for appropriate penalties for such offences.

This gives Irish regulators a direct enforcement tool, allowing them to compel compliance and to sanction those who deal with sanctioned Iranian entities or otherwise circumvent the EU regime.

Impact for business

For Irish companies, banks and other financial institutions, the Regulations clarify that dealing with Iran carries real legal risk under Irish law, not merely EU obligations. Any transaction touching sanctioned persons or goods must now be assessed against both the EU framework and the new domestic offences.

Copies of the Regulations are available from Government Publications, Mountshannon Road, Kilmainham, Dublin, D08 XA06, priced at €3.00.

Source: Iris Oifigiúil, No. 70, 1 September 2026, p. (official reference: S.I. No. 450 of 2026).