Kieran O'Donnell (Fine Gael) | Oireachtas source

Let us say goods are coming in from a third country outside the EU. How does VAT kick in at the point of entry? For instance, in the EU a zero rate of VAT applies because the goods go back into the system. When the law was introduced in 1993, I was in practice and it changed the position overnight. The VAT information exchange system statements were used although I do not know if they are still used. How does the VAT point of entry work now?