Customs Question

J

Jane

Registered User
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Hi all, posting this for my sis.

She bought some contact lenses online from states. Value was around $90 and the equivalent in Euro was €61.27.

She was charged Customs of €17.47 but was under the impression that you only got charged Customs for anything over €85. Postman thought it was €100.

However, what is the real deal; any one know?

Thanks
 
[broken link removed]
Leaflets & Guides

PN 1179
Customs Duty and VAT at Importation

Guide to Reliefs available for the import from non-EC countries of:

  • Consignments of Negligible Value, and
  • Gift Consignments
1. Introduction

When goods are imported into, or received in, Ireland from a country outside the European Community (E.C.) they are liable to import charges (Customs Duty, Anti-Dumping, Countervailing and Excise Duties where applicable and VAT) at the point of importation. However, in the case of:
  • consignments of negligible value which are imported by a person resident in Ireland; and
  • gift consignments which are received by a person resident in Ireland
a certain amount of relief is available from these charges. This Guide outlines the relief available, how it may be obtained and the procedures which apply in order to obtain it.
It is important to note that there are separate reliefs available for travellers who wish to import goods with them on return from abroad and these differ from those described below. Full details of reliefs for travellers are set out in Leaflet PN 1878.
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2. Consignments of Negligible Value

Consignments not exceeding a total value of €22 may be imported without payment of Customs Duty and VAT. However, there is no relief for importations of tobacco, tobacco products, alcoholic products, perfumes or toilet waters irrespective of their value.
3. Gift Consignments

Relief from payment of Customs Duty and VAT is allowed on gift consignments from outside of the E.C. where the following conditions are met:
  1. The value of the gift does not exceed €45.
  2. The gift is correctly declared (see paragraph 7).
  3. It has been sent from a private person abroad to another person within the E.C.
  4. The gift is for the personal or family use of a private individual in Ireland.
  5. There is no commercial or trade element i.e. the goods have not been paid for.
  6. Alcohol, Tobacco products, perfumes or toilet waters are within the allowances set out in paragraph 4. Anything over those allowances is liable to charges.
  7. The gift is of an occasional nature only, such as a birthday or anniversary.
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4. Gift Consignments Of Tobacco Products, Alcohol, Perfume And Toilet Waters

Relief from Customs Duty is allowed on gift consignments of Alcohol, Tobacco products, perfume and toilet waters. However, to qualify for relief, such consignments must comply with the conditions set out in paragraph 3 and be within the following allowances:
Type of GoodsAllowances Tobacco Products
  • 50 cigarettes; or
  • 25 cigarillos (cigars with a maximum individual weight of 3 gms); or
  • 10 cigars; or
  • 50 gms of tobacco; or
  • a proportional assortment of the different products.
Alcohol
  • 1 litre of distilled beverages and spirits over 22% volume; or
  • 1 litre of fortified or sparkling wine, and some liqueurs of 22% volume or less; and
  • 2 litres of still wines.
Perfume and toilet waters
  • 50 gms of perfume; or
  • 0.25 litres of toilet water.
It is important to be aware that there is no relief from VAT or Excise duty on the above products, irrespective of their value.
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5. How Various Types of Duty, Chargeable at Importation, are Calculated

The rate and type of duty charged will depend on the type of goods being imported and will include one or more of the following:
Type of DutyDescriptionCustoms DutyThis is normally charged as a percentage of the value. The percentage varies depending on the type of goods and their country of origin. Duty is charged on the price paid for the goods including any local sales taxes plus postage, packing and insurance costs. Further information on rates of duty can be obtained from Part 4 of the Customs and Excise Tariff of Ireland [broken link removed] (Direct link to Taric) or by e-mailing [email protected] Excise DutyThis is charged on alcohol and tobacco products and is in addition to Customs Duty. The Excise Duty on wines and spirits depends on the volume of alcohol and whether wine is still or sparkling. Excise Duty on cigarettes is based on a percentage of the recommended retail price combined with a quantity charge whilst that on other tobacco products is based on the net weight. Information on the current rates of Excise Duty are available in Part 5 of the Customs and Excise Tariff of Ireland [broken link removed] (MS Word 184KB)Value Added TaxVAT at the point of importation is charged at the same rate that applies to similar goods sold in this country. The value of the goods for the purpose of calculating the amount of VAT payable at import is their value for customs purposes, described above, increased by the amount of any duty or other tax (but not including VAT) payable. Further information can be obtained from your Local Revenue Office. Alternatively, a detailed list of VAT rates are available here.
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6. Rate of Customs Duty Applicable

Where a consignment consists of two or more items of an aggregate value exceeding €45, relief will still be given for those items the total value of which does not exceed this amount. However, it is important to understand that the value of an individual item cannot be split up.
Where the value of a gift consignment containing more than one item falls between €45 and €350, a flat rate of 3.5% customs duty may be applied. The importer may, however, opt to have the goods charged at the relevant tariff rate(s) applicable. The table below provides a number of illustrative examples:
No. And Value of ItemsDuties payable on importationOne item valued at €45Relief granted on total amount.One item valued at €55Customs Duty (normal rate or 3.5% flat rate) and VAT payable on total amount.Five items valued at €10 eachFour items relieved in full. One item subject to Customs Duty (normal rate or 3.5% flat rate) and VAT on its full value (in this case, €10).One item valued at €400Customs Duty and VAT payable on full amount at the normal rate of duty.
This provision does not apply to tobacco products, alcohol or perfume and toilet waters. In such cases, VAT and Excise duty will be assessed in the normal manner.
7. Procedure at Importation

The Customs Declaration Form on the relative parcel, if sent by post, should be marked “Gift” in addition to giving the details normally required. If imported otherwise than by post, the goods should be declared as a gift at importation on the Customs Entry (SAD).
8. Further Information

Further information may be obtained from:
Transit & Relief's Unit,
Customs Division,
Customs Procedures,
Government Offices,
Nenagh,
Co. Tipperary.
E-mail: [email protected]
Notice No. 1179
August 2006 Edition
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Whether you pay VAT/Duty can depend on how how it is despatched from the US. Normally if it's delivered through An Post there will be no charges as long as the customs dec is attached. If however it comes via a courier company you may have to pay. These guys will do a customs entry and will charge you for it. If you have been charged Duty you should insist on getting a copy of the entry (S.A.D) as this will give you a break down of the charges. If you have been charged duty then you have also been charged VAT @21 %. I got runners from the US and was charged Duty and VAT by a courier company and insisted on a copy entry. I discoverd that it was inaccurate as it was declared FOB ( Free on Board) that meant that the cost the carraige was included in the calcluation but as post is prepaid then it should not have been. So I got a refund. Contact lenses fall under chapter 90 and the duty rate is 2.9% so on an invoice of E61.27 you should have been charged about 15.03 VAT and about 1.78 duty so it's close enough. However if your sister is VAT registered.......
 
Pal of mine is thinking of importing toys etc from China and selling them via the internet.
He has been told that he will incur Duty and Vat.
While he is registered for Vat here in Ireland, can he recover the point of entry Vat and Customs Duty on his 2 monthly VAT return?

Thanks in advance
 
If he is importing into IRL then he will pay VAT/Duty in IRL. If however he is importing into another EU country VAT/Duty will be levied there and unless he is registered there the answer is no, even if some of the goods are travelling on to Ireland.
 
Thanks for reply but

My question is - can he offset the vat AND duty incurred at point of entry here in Ireland against his vat payable?
 
just to clarify post number 2 above, the wrong amount is in bold - €45 is for a gift, in your sister's case it was a purchase so €22 is the limit. I've read somewhere that this is due to increase to over €100 later in the year but can't find the link at present.
 
jasconius said:
Thanks for reply but

My question is - can he offset the vat AND duty incurred at point of entry here in Ireland against his vat payable?
Click to expand...


If he is VAT registered he can claim it back, assuming it's business related ;) but the Duty cannot be reclaimed .
 
When you buy online you have a cool off period where you can see if you like the product and return it and get your money back. My question is that if I buy something lets say for 2000 from the US so you pay your customs to the courier as they wont give it to you until you pay them. So what if you change your mind and resend it before the end of the cool off period, how do you get your customs payment returned, is it even possible to get it back?

I would love to hear if anyone has had experience with this issue or any insight into this scenario.

Thanks
 
I have an order coming from the US of cloths worth $305 plus $50 shipping which works out at 272 euro but customs are charging me 120 euro COD if i want to collect it, surely this can't be right?
 
why can't it be right? what clothes are they? you'll have to check the revenue site to see what rates of duty apply to the goods in question.

you'll have customs duty on the goods themselves plus VAT so it can quite easily mount up.

see the "Revenue Guide for Importing Goods through the Post"
 
it is very hight, minus the shipping (which im sure duty can not be charged on) leaves 235 euro and if i am getting charged 120 euro that is over 50%

They are just cloths which i have gotten before with a lot less duty
 
according to the guide i mentioned, customs is charged on the shipping also at 12% then you have VAT on that figure of 21%.

so $355 @ 12% = $42.60 becomes $397.60 @ 21% = $80 ish plus An Post charge

so $130ish it's a little off but not by much, if there are shoes in there that would be a higher customs duty.
 
Hi just a quick question . I have to return an item I have paid the customs charge on am I able to claim back the customs or is that money gone
 
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