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New Import Duty/VAT Thread. Read Post #1 for Rules

  • 23-03-2010 11:59am
    #1
    Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    This is the Q+A on Import Duty+Tax thread [Do Not Ask How to Avoid Tax!].

    Every 2nd post on the old thread was a "How much VAT will be on this item" type question, and the answer is always the same, so this thread will now be for questions that don't follow that same simple form. Before posting on this thread, please read the following.

    RULES OF THREAD

    When you import anything from outside the EU, it is subject to VAT and possibly duty, if it exceeds the limits. Limit for duty is €150, limit for VAT is €22 for purchases and €45 for a gift. If you buy it, it is NOT a gift. A gift is something someone sends you as a present. If you buy it as a present for someone else, that is not a gift.

    The €22 limit is finishing on 1st July, so imports from Amazon UK and other non-EU countries will have to have VAT paid no matter how low the value is. Companies that ship into the EU can account for the VAT themselves , which maybe what AliExpress and the like will do. Amazon should just continue on as they are removing UK VAT, but adding Irish VAT after 1st July.


    https://www.revenue.ie/en/customs-traders-and-agents/brexit/brexit-for-individuals/buying-goods-online.aspx

    http://www.revenue.ie/en/customs/leaflets/pn1179.html
    In the case of excise duty will always be collected if the goods are liable to excise duty.

    The calculation for VAT includes the cost of postage. So if you buy an item for €10, and postage costs €40, then the total is €50 and you pay VAT on that amount. VAT is applied at 23% to the total amount, unless the item you are buying is VAT exempt, or classed at the lower rate of VAT. Duty rates vary, and often it is not even applied at all (except for special rate items like cigarettes and alcohol which are liable to Excise duty).

    Discounts are ignored for purposes of calculating charges for customs

    The duty limit of €150 does NOT include postage, it is on the imported item/items value only.

    http://www.revenue.ie/en/customs/leaflets/pn1179.html
    3. Consignments of Negligible Value
    Consignments not exceeding an intrinsic value of €150 may be imported without payment of Customs Duty, while consignments not exceeding a total value of €22 may be imported without payment of VAT. (Intrinsic value is the value of the goods alone, and does not include insurance and freight.) However, it should be noted in particular that there is no relief (from Customs Duty, VAT or Excise duty) under this negligible value provision for importations of tobacco, tobacco products, alcohol products, perfumes or toilet waters irrespective of their value.

    Duty rates are called Taric codes, and can be found here currently. If the link doesn't work, Google for TARIC.

    VAT/Duty will be calculated and collected by the postal carrier/courier. They will apply a handling fee for this, which can be between €3.50 and €15.

    If the item you are buying is sourced within the EU, then you do not pay duty or VAT, as it will already have been paid. This does not apply to items like cigarettes and alcohol. Some European based sites ship from outside of the EU, so check before you buy. The UK and Channel Islands (Jersey & Guernsey) are not in the EU.

    Pre-owned or 2nd hand items are still liable for VAT. It makes no difference that it wasn't brand new. If it has a value, then it has value added tax, simple as that.

    Posts that ignore these rules will be deleted.

    Link to revenue exchange rate information. This site shows what exchange rate is currently being used by Revenue, and is updated once a month. Use this to calculate the Euro value of any foreign currency purchase you are thinking of.
    http://www.revenue.ie/en/customs/businesses/importing/exchange-rates/index.html

    VAT Rates and their application: http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/VAT-rates-database.aspx

    To contact the Customs Office, call 01 4269737

    Update:
    This thread has become a precession of "how much is this going to cost me" posts, which is not what it's for. The thread title says Read Post #1 for the rules. So, the next person that ignores this and asks how much Duty/VAT is to be applied on their purchase will be banned. The two most recent posts have been removed.


    Questions not answered in post #1 only to be placed on this thread from now on.


    The old thread can be found here.


«13456771

Comments

  • Closed Accounts Posts: 2 curl


    Hi, Just quick question as I cant find it online. I am an American citizen living in Ireland for the last 30 years. I have an American passport and Social Security Number. I have a parcel from Amazon - few books and CD's - waiting in post office for collection. I have been told there is a customs charge on them.
    As I am an American citizen do I have to pay the customs? I have tried phoning the office but cant get through.
    Appreciate any answers


  • Moderators, Category Moderators, Arts Moderators, Business & Finance Moderators, Entertainment Moderators, Society & Culture Moderators Posts: 17,708 CMod ✭✭✭✭ Nody


    curl wrote: »
    Hi, Just quick question as I cant find it online. I am an American citizen living in Ireland for the last 30 years. I have an American passport and Social Security Number. I have a parcel from Amazon - few books and CD's - waiting in post office for collection. I have been told there is a customs charge on them.
    As I am an American citizen do I have to pay the customs? I have tried phoning the office but cant get through.
    Appreciate any answers
    You are still importing them to Ireland and they are due to have the appropiate duties applied for Ireland. Hence the answer is yes even if you are an American citizen.


  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    The only time you would be exempted is if you're relocating from another country (outside the EU) to Ireland, and are bringing your own items into the country.


  • Registered Users Posts: 94 ✭✭✭ tictac2580


    "If the item you are buying is sourced within the EU, then you do not pay duty or VAT, as it will already have been paid. This does not apply to items like cigarettes and alcohol."

    Does this also apply to perfume by any chance?!

    I ordered perfume off cdwow...recieved package and was told there was €10 customs fee and €5 for an post,...however it was sent from Sweden?!....the last time I checked Sweden is within the EU!...:confused:


  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    The guide to importing goods on Revenue says in section 11.
    However, there is no relief for importations of tobacco, tobacco products, alcohol products, perfumes or toilet waters irrespective of their value.

    Even though it was sourced within the EU, I think that perfume is treated in the same way as alcohol and tobacco, in that there is no exemption from paying excise/duty. You'd have to check the invoice or contact Revenue to see why exactly you were charged this.


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  • Registered Users Posts: 94 ✭✭✭ tictac2580


    Ok...thanks!


  • Closed Accounts Posts: 5,731 Bullseye1


    Hi guys I think this is the correct thread to ask this question. I am a collector of comicbook and movie collectables/statues (limited editions) was was previously purchasing my stuff from Sideshow Toys EU warehouse in the UK. They have since pulled out of the UK and are now shipping directly to Ireland from the USA where they the HQ is based.

    Can you tell me if limited edition collectables are subject to lower VAT rates of 13.5% or lower as they maybe considered Art.

    Here is a thread from a collectors forum where UK collectors are getting a reduced VAT rate of 5% down from 17.5%.
    maverick wrote: »
    OK guys Ive done some digging on this because as I found out today some of us are been charged more than others on the VAT into the UK, currently I have been charged at the going rate of 17.5% whereas others are been charged at 5%, and this is the reason why. It is all open to interrpretation of what FEDEX think it is and what they put on the form.
    Under section 702 and 718 of the UK Inland revenue custom and excise Statues can be determined as works of art because they are original sculptures, if on your invoice you have Tarif Heading 9703000000 this then refers them to the sections I mentioned earlier.
    On my invoices I have original sculpture and statuary, so according to these sections I should be paying the reduced 5% rate, but if you read the info 702 (section 11) or 718 (section 20) then it can be open to interpretation i.e. are they all made from the same mold?? Well Fedex would never know this, so they should be putting us down for the reduced rate of 5%.
    So if you are on 17.5 % on your invoice there should be 5 headings
    A B C D E
    B00 S VAT amount F
    If you are on 5% then
    B00 A VAT amount F
    The A means reduced 5 % the S means standard 17.5 %
    Anyway Ive asked Fedex to look into my invoices especially with my Punsher due next week, Ill let you know how it goes, worse case is I still get charged at 17.5% best case I get it reduced to 5% and hopefully this will help everyone because it will be noted.

    He has now confirmed that the 5% rate will be applied on all of his future imports by FedEX who are also delieving here. Any info would be greatly appreciated.


  • Closed Accounts Posts: 431 ✭✭ punkindrublic


    I got my package from the USA today (finally) the value was about $250 and $85 for shipping and I was only charged €44 including the an post fee by customs! Couldn't believe it, I was expecting to pay about 100ish. They didn't charge me duty for some reason.


  • Registered Users Posts: 1,165 insinkerator


    Im guessing it does, but do these V.A.T rates apply to second hand goods also?

    Is there anyway to prepay the V.A.T,so you aren't liable for the handling fee?


  • Closed Accounts Posts: 431 ✭✭ punkindrublic


    Yes it does apply to second hand goods too (unfortunately) there is no way to prepay that I know of. Though a while back I was looking at items on amazon.com (us) who included the fees in the total price, and amazon uk include VAT in their prices too.


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  • Closed Accounts Posts: 5,731 Bullseye1


    Hey guys so you think the 13.5% are applicable to collectables?


  • Registered Users Posts: 112 ✭✭ timefora_J


    Good evening all, I'm trying to find out if I would pay VAT or import duty on a damaged laptop brought from the USA on ebay ?

    I tried to look through the revenue site but I'm lost, I was in too late from work to ring em.


  • Moderators, Category Moderators, Arts Moderators, Business & Finance Moderators, Entertainment Moderators, Society & Culture Moderators Posts: 17,708 CMod ✭✭✭✭ Nody


    Yes based on the value of the broken laptop if it exceeds the above limits.


  • Registered Users Posts: 112 ✭✭ timefora_J


    Cheers man, I did think that it might slip through without having to pay but hey thats life.


  • Closed Accounts Posts: 1,383 91011


    timefora_J wrote: »
    Good evening all, I'm trying to find out if I would pay VAT or import duty on a damaged laptop brought from the USA on ebay ?

    I tried to look through the revenue site but I'm lost, I was in too late from work to ring em.

    there's no duty on computers, but there will be vat.


  • Closed Accounts Posts: 1,383 91011


    jor el wrote: »
    This is the Q+A on Import Duty+Tax thread [Do Not Ask How to Avoid Tax!].


    RULES OF THREAD
    Duty rates vary, and often it is not even applied at all (except for special rate items like cigarettes and alcohol).
    .

    people should note that duty exemption limits do not apply on cigarettes, alcohol & alcohol related products such as perfumes. in these cases duty & vat is payable no matter how small the value is.


  • Registered Users Posts: 6,412 ✭✭✭ Doodee


    Quick question,
    If clothing is charged duty @ 12% does this also include the delivery price.


  • Registered Users Posts: 40 ✭✭✭ AngryGoldfish


    Hey.

    Does anyone know what the customs rates are on importing electric guitar amplifiers from America? The cost will be roughly $2000 - including shipping - and will be large and very heavy. ;)

    Thanks a lot.


  • Closed Accounts Posts: 1,603 Gangsta


    Really helpful thread lads.

    One question, I've applied the taric code to find out the customs liable for this watch: http://www.bunkeronline.com/nimowabgo.html and got this answer:

    Third country duty : 4.50 % MIN 0.30 EUR / p/st MAX 0.80 EUR / p/st

    Does that mean I'll only have to pay 80c at most on customs for this item? VAT is at 21% of the total (watch, delivery and customs) right? Handling is e6.


  • Closed Accounts Posts: 27 ✭✭✭ rmcc1978


    Hello all,

    I've received a letter from revenue asking to e-mail a copy of the paypal receipt for the item concerned.

    Can I copy & paste the receipt from my e-mail account (received from paypal) onto a word document and send that to revenue, or do they require something from the paypal webite?

    Thanks.


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  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    Just forward the email to them, as requested. They want to verify it's value as what you paid for it.


  • Registered Users Posts: 790 ✭✭✭ RUDOLF289


    Doodee wrote: »
    Quick question,
    If clothing is charged duty @ 12% does this also include the delivery price.

    Hello Doodee,

    Duty is charged on the cost of the product (i.e. invoice value as per invoice from the supplier) plus freight costs plus marine/cargo insurance.

    The VAT is levied @ 21% over the above plus the duty

    Cheers,
    Rudolf289


  • Registered Users Posts: 790 ✭✭✭ RUDOLF289


    Gangsta wrote: »
    Really helpful thread lads.

    One question, I've applied the taric code to find out the customs liable for this watch: http://www.bunkeronline.com/nimowabgo.html and got this answer:

    Third country duty : 4.50 % MIN 0.30 EUR / p/st MAX 0.80 EUR / p/st

    Does that mean I'll only have to pay 80c at most on customs for this item? VAT is at 21% of the total (watch, delivery and customs) right? Handling is e6.

    Hello Gangsta,

    I believe you are correct. If you want to make sure, suggest to ring the Classification Unit of Customs in Nenagh ;

    • [FONT=Nimbus Roman No9 L, Times New Roman, serif]Mechanical, Electrical and Other Goods: 067-63469[/FONT]
    They should be able to confirm the rate / amount of duty

    Cheers,
    Rudolf289


  • Registered Users Posts: 1,671 ✭✭✭ tonydude


    Hi, i am planning on buying a ladder from England and im un sure if ill have to pay duties, Could some one help me out weather ill have to or not, Thxs


  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    Read post #1 again.


  • Registered Users Posts: 8,207 ✭✭✭ VanZan


    I ordered something from DealExtreme for $85/€67. I totally forgot about customs. :rolleyes: Even more annoying is the fact I today found the item on eBay from a European seller for only a tenner more. I probably have it by now for a cheaper price! :mad: Is there anything I can do? Can I reject delivery of the item from DX and get my money refunded? I believe DX are sending it signed and unfortunately it's too late to cancel as it's been posted.

    Why does this always happen to me? :( I buy something online and then during the time I'm waiting for delivery I find it cheaper somewhere else and a better service! Sigh I'm an eejit! Any helpful advice appreciated but I guess I'm just going to have to swallow this bitter pill....


  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    Just wait and see what happens.


  • Closed Accounts Posts: 810 ha-ya-said-what


    I don't get this, basically stuff I got last month from the states:

    The company put the items down as the followning prices:
    $100.00
    $80.00
    $69.99

    their value & I got charged for that

    so EU VAT €77.76
    Clerance admin charge (vatable) €10.00
    Vat at 21% €2.10

    Total Fed-EX want is €89.86


    Now what I don't get is the actual item values were
    $150.00
    $69.99
    $80.00

    Total price would have been : $299.99
    Shipping: $41.74

    After discounts I paid $176.73 in total for the order, considering that is what I paid for the order how come they didn't charge the duty based on that price??? or do they just charge on the full retail value.


  • Closed Accounts Posts: 16,713 ✭✭✭✭ jor el


    VAT will always be charged at the declared value, so they've no choice but to do on what was declared on the package. You could challenge it, and show your invoice with the discounted prices. I don't know if this will work or not.


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  • Closed Accounts Posts: 810 ha-ya-said-what


    jor el wrote: »
    VAT will always be charged at the declared value, so they've no choice but to do on what was declared on the package. You could challenge it, and show your invoice with the discounted prices. I don't know if this will work or not.


    This is the thing, on the revenue site it says:
    "Duty is charged on the price paid for the goods plus insurance and freight (which includes postage) costs."

    Spoke to the customs office refunds section & they say pay the full amount to Fed-Ex, send customs & excise in all the paperworkfrom Fed-Ex, the invoice that was included in the parcel paperwork to show the amount I paid, proof of payment & a letter declaring why I request a refund. If they then decide that I should have been charged based on the value on the invoice they well then recalculate the cost & refund me the amount I was over charged by.


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