Oireachtas Joint and Select Committees
Thursday, 25 May 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Brexit - Recent Developments and Future Negotiations: Discussion (Resumed)
10:00 am
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.