How do I know whether an online supplier is outside the EU and subject to VAT and other charges?

[Leo]

The question was about an EU supplier where the goods are shipped from the EU through the UK to an Irish customer. That is a transit package and so shouldn't be subject to the tax.

The one I responded to related to a purchase from Amazon UK, but sourced from a EU based Marketplace vendor. Goods bought from Amazon UK where fulfilment is carried out by Amazon UK are not sent from the EU supplier to the Irish destination, they are shipped to Amazon UK who forward to the Irish customer and so are not transit packages and are liable for the charge. It is possible to buy from EU marketplace suppliers who manage their own fulfilment and so could send the product direct to the consumer avoiding the charge, but that doesn't sound like the scenario in this case.

Also, if the warehouse with the item is located in the UK, you still have to pay the tax even if the supplier is physically located in the EU.

If they wanted Amazon could seek Authorised Consignee status so that goods transiting through approved and segregated warehouses would not be considered landed and so exempt, but that's an expensive route especially so considering they are trying to move Irish customers to the .ie service.