Joan Burton (Dublin West, Labour)
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Question 52: To ask the Tánaiste and Minister for Finance the value of the goods plus postage, packing and insurance, that can be purchased on the internet before there is a liability to pay customs duty and VAT. [19417/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Customs duties, VAT and excise duty where applicable are payable on goods purchased over the Internet and imported into Ireland from outside of the EU.

Consignments of a negligible value, i.e. not exceeding a value of €22, do not attract import charges. However, this relief does not apply to tobacco products, alcoholic products, perfumes or toilet waters.

Further relief is available for gift consignments, to and from private individuals, where the value of the gift does not exceed €45. Again, there is no relief from VAT or Excise duty on consignments of alcohol, tobacco products, perfume and toilet waters but relief from Customs duty is allowed as per the following table: