Written answers

Wednesday, 1 March 2017

Department of Finance

Customs and Excise Controls

Photo of Brendan GriffinBrendan Griffin (Kerry, Fine Gael)
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94. To ask the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [10648/17]

Photo of Brendan GriffinBrendan Griffin (Kerry, Fine Gael)
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101. To ask the Minister for Finance his views on a matter (details supplied) regarding import duty; and if he will make a statement on the matter. [10639/17]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 94 and 101 together.

I am informed by the Revenue commissioners that relief from payment of Customs Duty and VAT is allowed on gift consignments from outside of the EU where the following conditions are met:

1. The customs value of the gift does not exceed €45.

2. The gift is correctly declared.

3. It has been sent from a private individual outside of the EU to a private individual within the EU.

4. The gift is for the personal or family use of a private individual in the EU.

5. There is no commercial or trade element i.e. the goods have not been paid for by the recipient.

6. The gift is of an occasional nature only, such as a present for a birthday or anniversary.

Where a gift does not meet all of these conditions Customs Duty and VAT are payable.

Customs Duty is normally charged as a percentage of the customs value. The percentage varies depending on the type of goods and their country of origin. Duty is charged on the price paid for the goods plus insurance and freight (which includes postage) costs.

All articles of adult clothing and adult footwear are chargeable to Import VAT at the standard rate.

In this particular case the goods were declared as a gift with a value of $321.75, a Customs value of €308.75.

As the value is in excess of €45, Customs Duty and VAT are due as follows:

Customs Value of goods

Import Duty @2.5%*

An Post fee

VAT @ 23%
€308.75

€7.71

€7.00

€72.78
Total Due €87.49
*Import Duty for footwear is chargeable at 8%, in this case a reduced rate of 2.5% applicable to gifts was applied as the parcel was declared as a gift.

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