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 has finished, 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.
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 allowed for purposes of calculating charges for customs for personal buyers, but there are rules in place for business purchasers.10-11/2022
The duty limit of €150 does NOT include postage, it is on the imported item/items value only.
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 €4.95 and €15. An Post increased its charges from @€3.50 to €4.95 from 9th September 2024
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.
Exchange rates used to convert from the foreign currency to Euros change monthly. The rate used for the month should be available from Revenue.ie
VAT Rates and their application:
To contact the Customs Office, call 01 4269737
Update:
This thread has become a procession 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
.
http://www.revenue.ie/en/customs/leaflets/pn1179.html
http://www.revenue.ie/en/customs/leaflets/pn1179.html
http://www.revenue.ie/en/vat/vat-rates/search-vat-rates/VAT-rates-database.aspx