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New Import Duty/VAT Thread. Read Post #1 for Rules Updated 10/9/2024

  • 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.

    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 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

    . 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

    Post edited by whiterebel on


«13456750

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: 18,334 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, Registered Users 2 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, Registered Users 2 Posts: 129 ✭✭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: 18,334 CMod ✭✭✭✭Nody


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


  • Registered Users, Registered Users 2 Posts: 129 ✭✭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, Registered Users 2 Posts: 6,420 ✭✭✭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, Registered Users 2 Posts: 794 ✭✭✭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, Registered Users 2 Posts: 794 ✭✭✭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, Registered Users 2 Posts: 1,672 ✭✭✭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.


  • Posts: 0 ✭✭✭ Orlando Ripe Marshmallow


    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.


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


    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."

    Unless Fed-Ex have your invoice, they won't know how much you paid, and hence are going on the value declared in the shipping documentation. For insurance purposes, the shipper would always state the full value here, regardless of what you had paid.


  • Registered Users, Registered Users 2 Posts: 32,382 ✭✭✭✭rubadub


    I believe DX are sending it signed and unfortunately it's too late to cancel as it's been posted.
    Are you certain it is posted, do you have an actual tracking number or other 100% confirmation. Myself and a mate have experience of them saying stuff is sent when in fact it is not. What is the item? a lot of DX stuff slips through. A refurbed DS would probably not, what is worse is DX often put down a value of $10 which is rejected by customs and they can value it at RRP here, though I think you can contest this.

    A girl in work got a DS on ebay and had to pay, they asked for the invoice from her -not market value as it was seen as second hand.


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


    jor el wrote: »
    Unless Fed-Ex have your invoice, they won't know how much you paid, and hence are going on the value declared in the shipping documentation. For insurance purposes, the shipper would always state the full value here, regardless of what you had paid.


    No the shipper included a copy of the invoice in with the paperwork on the clear envelope on the front of the parcel & on the top of the invoice in the corner it says "Packing Slip", Fed-Ex knew exactly how much I paid.


  • Posts: 0 ✭✭✭ Orlando Ripe Marshmallow


    rubadub wrote: »
    Are you certain it is posted, do you have an actual tracking number or other 100% confirmation. Myself and a mate have experience of them saying stuff is sent when in fact it is not. What is the item? a lot of DX stuff slips through. A refurbed DS would probably not, what is worse is DX often put down a value of $10 which is rejected by customs and they can value it at RRP here, though I think you can contest this.

    A girl in work got a DS on ebay and had to pay, they asked for the invoice from her -not market value as it was seen as second hand.
    I have a tracking number which says it was posted Monday. It's not a DS but a Dingoo A320.


  • Closed Accounts Posts: 367 ✭✭I Drink It Up!


    What is the final, definitive tool used by the Customs/VAT people for determining the C.I.F? The invoice from the seller included with the goods?

    I was sent a product from China which was intended to replace a faulty unit I had already paid customs/VAT on.

    The faulty unit was scrap so I held onto it, as per sellers instructions.

    The new unit, which I did not pay anything on, came through.

    It had no invoice for a price, merely a DHL receipt for postage, paid for by the seller.

    Yet I was forced to pay to have it released into my custody on my own doorstep by a DHL employee, as it had accrued C&D/VAT liability at the point of entry.

    If VAT/C&D is determined by C.I.F, and there is NO "C", merely I and F, then how did they decided I owed taxes on it?

    Thanks.


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  • Posts: 0 ✭✭✭ Orlando Ripe Marshmallow


    Gahh arrived home and the letter from Customs & Excise was there! Bastards! :mad: I'd say what did me in was the fact DX sent it tracked/registered and needed to be signed for. That must be a clear indication to Customs that it's valuable. I feel a total plonker :o


  • Closed Accounts Posts: 128 ✭✭Flash86


    I ordered a T-shirt from Thinkgeek.com. Based in the US

    The total cost of the order was around 30 euro. Half of which was postage. It was delivered by UPS. There was 22 euro due on it.

    Does anyone have a clue how they arrived at a percentage of over 50%?
    Are UPS charging that large a fee or is there some other reason?

    Thanks.


  • Registered Users, Registered Users 2 Posts: 32,382 ✭✭✭✭rubadub


    Flash86 wrote: »
    Does anyone have a clue how they arrived at a percentage of over 50%?
    Are UPS charging that large a fee or is there some other reason?
    It could be a large fee
    jor el wrote: »
    VAT/Duty will be calculated and collected by the postal carrier/courier. They will apply a handling fee for this, which can be between €5 and €15.


  • Closed Accounts Posts: 128 ✭✭Flash86


    I thought it could be that. I assume it's a fixed fee. Really makes it not worth while to order from thinkgeek.com . It's a shame.


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


    Flash86 wrote: »
    The total cost of the order was around 30 euro. Half of which was postage. It was delivered by UPS. There was 22 euro due on it.

    Generally, it's about 30%. €22 seems a little high, but they should give you a break down of the charges, indicating what is duty, VAT and admin charge.


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  • Moderators, Category Moderators, Music Moderators, Regional East Moderators, Regional Midlands Moderators, Regional Midwest Moderators, Regional Abroad Moderators, Regional North Mods, Regional West Moderators, Regional South East Moderators, Regional North East Moderators, Regional North West Moderators, Regional South Moderators Posts: 8,037 CMod ✭✭✭✭Gaspode


    Lads, hope this wasnt covered already, but here goes. I've ordered some dresses for my daughter from Japan, total invoice was €63.
    DHL rang today to say they are being delivered and duty of just over €18 is due on them.
    I have been thinking about this since and it seems a lot.
    Do DHL add in their own handling charge or something? anyone have this before?


  • Registered Users, Registered Users 2 Posts: 794 ✭✭✭RUDOLF289


    Gaspode wrote: »
    Lads, hope this wasnt covered already, but here goes. I've ordered some dresses for my daughter from Japan, total invoice was €63.
    DHL rang today to say they are being delivered and duty of just over €18 is due on them.
    I have been thinking about this since and it seems a lot.
    Do DHL add in their own handling charge or something? anyone have this before?

    Hello Gaspode,

    duty for dresses is likely to be 12%. If the value for customs purposes is indeed Euro 63.00, that would be Euro 7.56. Unless you are registered for VAT, 21% is charged over the invoice value plus duty, which comes to Euro 14.82. That doesn't seem to add up. I know that DHL charges a handling fee for processing an entry and collecting customs charges (Duty & VAT). Best thing is to ask for a breakdown of the charges and ask them how they are arrived at. Suggest to post again once you have the details.

    Cheers,
    RUDOLF289


  • Banned (with Prison Access) Posts: 31,117 ✭✭✭✭snubbleste


    duty for dresses is likely to be 12%. If the value for customs purposes is indeed Euro 63.00, that would be Euro 7.56. Unless you are registered for VAT, 21% is charged over the invoice value plus duty, which comes to Euro 14.82.

    VAT is also charged on the postage costs as pointed out in the first post.


  • Moderators, Category Moderators, Music Moderators, Regional East Moderators, Regional Midlands Moderators, Regional Midwest Moderators, Regional Abroad Moderators, Regional North Mods, Regional West Moderators, Regional South East Moderators, Regional North East Moderators, Regional North West Moderators, Regional South Moderators Posts: 8,037 CMod ✭✭✭✭Gaspode


    Thanks for replies. Haven't received parcel yet, but the €63 included postage. Looks like DHL have added a bit for themselves!


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


    There is a handling fee, and it can be up to €15. If the duty and vat come to €14, then €4 would seem rather low for a courier's fee (they normally charge the full €15).

    If the duty and VAT are €18, then you could be looking at another €15 on top. You'll need to wait until you see the actual bill and amount.


  • Registered Users, Registered Users 2 Posts: 794 ✭✭✭RUDOLF289


    snubbleste wrote: »
    VAT is also charged on the postage costs as pointed out in the first post.

    Hello Snubbleste,

    The Duty @ 12% comes to 7.56 and the VAT comes to 14.82 (on the basis of Euro 63.00 as the value) that makes Euro 22.38, so the Euro 18.00 levied by DHL does not make sense. As said before, you need to get the breakdown.

    So post again, once you have it and we take a look at it

    Cheers,
    RUDOLF289


  • Registered Users, Registered Users 2 Posts: 794 ✭✭✭RUDOLF289


    What is the final, definitive tool used by the Customs/VAT people for determining the C.I.F? The invoice from the seller included with the goods?

    I was sent a product from China which was intended to replace a faulty unit I had already paid customs/VAT on.

    The faulty unit was scrap so I held onto it, as per sellers instructions.

    The new unit, which I did not pay anything on, came through.

    It had no invoice for a price, merely a DHL receipt for postage, paid for by the seller.

    Yet I was forced to pay to have it released into my custody on my own doorstep by a DHL employee, as it had accrued C&D/VAT liability at the point of entry.

    If VAT/C&D is determined by C.I.F, and there is NO "C", merely I and F, then how did they decided I owed taxes on it?

    Thanks.

    Hello I-drink-it-up,

    I think you have a case for a refund. If the part is a warranty replacement, supplied to you Free of Charge, no duty and/or VAT should be payable. I would contest the amount levied and apply for a full refund.

    Cheers,
    RUDOLF289


  • Registered Users, Registered Users 2 Posts: 728 ✭✭✭YourName


    Hi,

    I am buying a roof bag for the car (a material alternative to a roof box) form California because it is much cheaper than normal. Overall it works out to be about E80, so through my calculations that is 16.80 in VAT. Do I need to pay duty??? Also I presume this doesn't qualify for a lower band of VAT no???

    Is there any way of declaring it and paying the VAT up front so you don;t end up with the handling charge from the delivery company, it will be delivered by FedEx, if that makes any difference.

    Thanks


  • Registered Users Posts: 246 ✭✭rh5555


    How can they charge duty on something that costs E80 if you don't have to pay duty for anything less than $150 as stated on page 1. I know you have to pay VAT but I don't understand the duty part at all. Can anyone clarify?

    Also if I were to buy vitamins from the u.s. that counts as food supplements and are VAT free in Ireland (as far as I know) does the E22 limit for VAT still apply? I mean can they charge VAT on something imported into Ireland that is VAT exempt here?

    Thanks


  • Registered Users, Registered Users 2 Posts: 794 ✭✭✭RUDOLF289


    rh5555 wrote: »
    How can they charge duty on something that costs E80 if you don't have to pay duty for anything less than $150 as stated on page 1. I know you have to pay VAT but I don't understand the duty part at all. Can anyone clarify?

    Also if I were to buy vitamins from the u.s. that counts as food supplements and are VAT free in Ireland (as far as I know) does the E22 limit for VAT still apply? I mean can they charge VAT on something imported into Ireland that is VAT exempt here?

    Thanks

    Hello rh5555

    I am not sure where the values on page 1 originate from. This is from the (attached) publication on postal imports (same applies to shipments arriving by courier or any other means)

    7 Assessment and charge of duty and tax
    Entry Required
    A Customs declaration (SAD) is required for goods where:-
    (a) the declared value is €650 or more;
    (b) goods are subject to Inward Processing or Processing under
    Customs Control;
    (c) goods are destined for end use or Customs warehousing;
    (d) stamped cigarettes from outside of the EU are received (G.O.
    04/01); and
    (e) goods are subject to assay.

    Entry not required
    In cases where the declared value is less than €650, packages are to be
    assessed by reference to the declaration, supplemented if necessary by
    inspection of the contents and supporting documentation contained in or
    attached to the package. The amount of Customs duty, excise duty, levies
    or CAP charges, VAT and the postal authority’s fees are to be shown on
    the “Charge Labels” which are to be affixed to the packages and collected
    by the postal authority, on delivery.

    8 Gifts
    Customs duty and VAT is not payable on consignments of a value not exceeding
    €45 sent as gifts by private individuals for the personal or family use of private
    individuals. The provisions of Para. 2 of O.I. 107/05 are to be observed. Relief
    from VAT does not apply in the case of tobacco products, alcohol/alcoholic
    beverages, perfumes or toilet waters and the limits set out at Para. 3 of O.I.
    107/05 relating to the relief from Customs duty on those goods are to be
    observed. Where, after excluding the value of goods which qualified for the
    relief set out above, the total value of the remainder of the dutiable goods
    contained in a gift consignment does not exceed €350, Customs duty should be
    charged on the balance at the standard rate of 3.5% or the relevant tariff rate,
    whichever is the lower.

    Goods of negligible value
    Packages, other than those containing tobacco or tobacco products, alcoholic
    products, perfumes or toilet waters, up to a value of €22 regardless of their
    status (private or commercial) are admitted free of Customs duty and VAT under
    the scheme commonly known as “small packages” or “de minimis” relief 3

    9 Waivers/Reliefs
    VAT - Value of goods less than €260
    VAT is not to be charged on postal importations of taxable goods by a VAT-
    registered person for the purposes of his/her business to the value of €260 or
    less. In order to qualify for this relief, the importer’s VAT number must be
    quoted on the Customs declaration/green label and the VAT due will be
    accounted for by the trader on the normal VAT3 return form. Customs duty is,
    however, to be paid unless the package qualifies under the provisions set out
    below.

    10 Waiver of small amounts of Customs duty
    Para 8.5 provides that where the Customs duty in any one consignment amounts
    to less than €10, the duty is to be waived. No such waiver exists in relation to
    excise duty.

    11 Waiver of small amounts of VAT
    An administrative arrangement allows for the waiving of VAT where the total
    tax calculated on a consignment does not exceed €6.

    Those appear to be the official rules.

    Cheers,
    Rudolf289


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