VAT on imports This section only deals with VAT for private individuals who buy goods for personal use. In general, you have to pay VAT and import duty on any goods you are bringing into Ireland from outside the EU. This includes goods purchased online and by mail order. You will have to pay VAT at the same rate as applies in Ireland for similar goods. Within the EU, VAT is usually paid in the Member State you purchased the goods, however, there are some exceptions - see below. If you buy online or by mail order etc. From outside the EU You can buy goods from outside the EU up to a value of €22 without incurring any VAT charges. Goods up to a value of €150 may be imported without payment of Customs Duty. To avoid these packages being stopped by Customs, the value should be clearly marked on the label. However, VAT and import duty is charged on importations of tobacco, tobacco products, alcoholic product and perfumes even if they cost less than €22. The Revenue Commissioners provide a guide to the reliefs available for imports from non-EC countries. If your online purchase costs more than €22 you will have to pay VAT. If your online purchase costs more than €150 you will have to pay VAT and Customs Duty. This will be collected by the company that delivers your parcel. The company usually have an administration charge. Methods of delivery and collection differ from company to company, so you should contact them directly for more information. From another EU Member State If goods are sent to you from another Member State whether you pay VAT here or in the Member State depends on the level of trade the supplier has with Ireland. If the supplier has a high level of trade with Ireland you may pay VAT here. The European Commission provides more information about shopping online within the EU. Excisable products (for example, alcohol, tobacco and oil) purchased within the EU via the internet or by mail are subject to excise duty and VAT.
