Tony McLoughlin (Sligo-Leitrim, Fine Gael)
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109. To ask the Minister for Finance his plans to investigate with the Revenue Commissioners the efforts they are making in order to increase their patrol of goods and products entering the country in small packages from non-EU countries for excise duty and taxes in view of the effect that cheap imported products which go on for resale here are having on local SMEs; and if he will make a statement on the matter. [12773/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the importation of purchases made by online shoppers from non-EU countries are generally carried out either by express couriers or through the postal system. In the case of the express couriers, these companies complete the necessary import declarations and pay duty and VAT, where payable, to Customs. In respect of imports via the postal system, the parcels are produced by the postal authorities to Customs and assessed for duty and VAT. The postal authorities pay the amounts assessed to Customs and then recoup this from the importer at the time of delivery of the goods. There are some duty and VAT reliefs for low value consignments. Where the intrinsic value of a consignment is €150 or less, Customs duty will not be collected. VAT will not be collected where the value of the consignment is €22 or less. Details of these reliefs and information for members of the public on online shopping is available on the Revenue website www.revenue.ie.

In respect of goods liable to excise duty, this must be paid at importation and the personal duty free allowances available to travellers who bring goods with them on entering the EU does not apply in respect of such online purchases.

I am also informed by Revenue that it utilises a series of analytical profiling systems in addition to the physical monitoring of postal traffic flows to identify excisable products, abuse of the low value reliefs, mis-description and undervaluation. There are a wide range of sanctions available to Revenue to combat any such irregularities which includes the seizure of the goods. Where such irregularities involve commercial quantities of goods, Revenue may employ the full range of enforcement actions including follow up searches of premises, investigation and prosecution, where warranted.

Revenue is working at both national and EU level to develop better systems for processing and taxing online purchases coming into the EU from 3rd countries.

Revenue is very aware of the increase in online shopping and eCommerce and will continue to monitor trends and respond appropriately to changes in the marketplace and in the supply chain.