Mr. Niall Cody:

They may be zero rated. I am sure everybody present has heard on the radio or read in the media about the person who received a gift through the post from his or her or uncle in the United States, on the delivery of which the postman requested a VAT or customs duty payment. That is how the system works. Revenue operates the system and, where appropriate, An Post collects the VAT and duties payable on these transactions.