Goods of Negligible Value

Champ

Hi,
Okay looking to get some stuff off amazon.com (DVDs if your wondering) and would like to get something cleared up please.
http://www.revenue.ie/index.htm?/faqs/faq_cat5.htm

Goods of Negligible Value
Packages, other than those containing tobacco or tobacco products, alcoholic products, perfumes or toilet waters with a value of €22 regardless of status (for private or commercial use) are admitted free of customs duty and VAT under the scheme commonly known as "small packages" relief.

(1) By value I presume this is based solely on the goods in question?... e.g. delivery, packaging and such isn't added on.. I know looks obvious but never hurts to make sure;).
(2) Assuming (1) is correct and 22 Euros ~= 34 dollars then as long as my purchase(s) don't exceed 34 dollars in value then I shouldn't be liable for:
-Customs duty
-VAT
-Administration / Handling charge
In other words I'd only have the Amazon bill to look after?

On another note what is to stop someone from simply splitting one large order into 34 dollar consignments?

Thanks.

Nody

It includes the freight, handling cost, packaging etc. in those €22.

Oryx

On another note what is to stop someone from simply splitting one large order into 34 dollar consignments?

Thanks.

Freight charges, probably.

Beano

From what i have read the €22 threshold is exclusive of shipping BUT if the value exceeds this the vat and duty is calculated inclusive of shipping.

A Dub in Glasgo

^^^^
Beano is correct