Seán Canney (Galway East, Independent)
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62. To ask the Minister for Finance if his Department will issue accurate advice to persons who purchase products online and are now being charged extremely high customs duties and fees on top of the base price that the product was advertised at; and if he will make a statement on the matter. [4932/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that since 1 January 2021, the transition period has ended between the United Kingdom (UK) and the European Union with the EU’s Single Market and Customs Union rules no longer applying to the UK (excluding Northern Ireland). As a result, imports including online purchases from the UK (excluding Northern Ireland) may incur additional charges including Customs duties and VAT.

I am advised by Revenue that VAT is chargeable on all imports from Great Britain that are greater than €22. Customs duty may be chargeable on purchases over €150, depending on the origin of the goods. The EU-UK Trade and Cooperation Agreement has eliminated Customs duties for goods imported from Great Britain where the goods are of UK origin. However, where the goods being imported from the UK are not of UK origin, then these are subject to Customs duties.

The customs value on which Customs duty is calculated is the cost of the goods plus the transport costs (including postage), any insurance fees and any handling charges to deliver the goods to the EU. VAT is calculated on the Customs Value, plus any Customs duty applicable.

Consumers have a duty of care to make sure that when they are purchasing online that they satisfy themselves on important matters such as where the goods they are purchasing are originating from, as distinct from where the particular online platform may be located. Additionally, having regard to the possible charges I have outlined, consumers clearly need to carefully check the billing policy of the website that they are purchasing from to confirm if the price quoted includes VAT and Customs duty. If VAT and Customs duty is not included, then this will have to be paid when the goods are delivered. Carriers / delivery companies may also add their own charges, and these can vary depending on the carrier / delivery company used. Consumers also should be mindful that consumer protections they would have enjoyed in purchasing from the UK may no longer apply now that the UK has left the EU.

Queries relating to the carrier / delivery company charges should be directed to the company who delivered the goods. Queries relating to the calculation of the import charges should be directed to the company that completed the customs formalities, which usually for online or personal shopping, will be the carrier / delivery company.

I am advised that the Revenue website has a very useful guide to import taxes for online shopping: . This includes detailed examples which show how the taxes are calculated, and guidance on returning items.

There is also helpful information under the ‘Shopping online’ section of the Competition and Consumer Protection Commission website at .