Oireachtas Joint and Select Committees
Thursday, 24 January 2019
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Brexit Preparedness and Related Matters: Revenue Commissioners
Mr. Niall Cody:
Yes, but the VAT is the €100,000 and the 23%. We talked earlier with Senator Paddy Burke about the VAT at the point of entry and what is involved. If one is importing goods from outside the EU, one pays VAT at the point of entry. One pays it as one imports it or on the 15th of the following month if one is subject to the guarantee.
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