Written answers

Tuesday, 15 January 2019

Department of Finance

Customs and Excise Controls

Photo of Marc MacSharryMarc MacSharry (Sligo-Leitrim, Fianna Fail)
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192. To ask the Minister for Finance the checks carried out by his officials to ensure that goods bought online from outside the State and posted to the purchaser are complying with VAT and customs duties regulations; and if he will make a statement on the matter. [54436/18]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Different rules apply to goods bought online by customers from the EU compared to goods purchased from outside the EU. With regard to goods bought online by customers from other EU countries, such goods are not subject to customs duties. VAT is payable on these goods either in the Member State of the supplier or in Ireland, depending on the level of trade the supplier has with Ireland.

Goods purchased from outside the EU are subject to VAT and customs on importation. I am advised by the Revenue Commissioners that importations of goods bought online from non-EU countries are carried out either by express couriers or through the postal system. In the case of the express couriers, these companies make import declarations to Revenue and pay customs duty and VAT, where payable. In respect of imports from non-EU countries via the postal system, the parcels are presented by An Post to Revenue before they are delivered to the purchaser/importer and Revenue assess the duty and VAT payable. An Post pays the amounts assessed to Customs and then recoup this from the purchaser/importer at the time of delivery of the goods.

In addition, Revenue undertake random post-delivery import document checks on parcel consignments entering the country via express couriers to further manage the risk of non-compliance.

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