Brendan Smith (Cavan-Monaghan, Fianna Fail)
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65. To ask the Minister for Finance if clarity will be provided on the level of import duties on products imported from the UK in which the country of origin of that product is another country outside the European Union (details supplied); and if he will make a statement on the matter. [4977/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that while the EU-UK Trade and Cooperation Agreement has eliminated Customs duties for goods imported from the UK where the goods are of UK origin, this will not impact on goods of Chinese origin that are imported from the UK and these are subject to Customs tariff duties on arrival in the State.

Customs duty is normally calculated as a percentage of the customs value of the goods. The percentage rate of duty varies depending on the type of goods being imported. The EU TARIC database, which is available via the Revenue website, can be used to determine the classification of a product and the 3^rdcountry customs duty rate that applies on import into the EU. Further information on the classification process is available on the Revenue website at .

The rate of customs duty on shoes can vary from 3% to 17% depending on the type of shoe and the materials it is made from. Classification of goods for customs purposes can be completed in advance of importation. This will ensure that the business is aware of the rate that applies for the good before importation. I am advised by Revenue that businesses having difficulty in determining the correct product classification code for a particular product should contact Revenue’s Tariff Classification Unit through Revenue’s secure MyEnquiries service or email: tarclass@revenue.ie for guidance. In such instances, a detailed description of the product should be provided to Revenue so that it can assist with the product classification for the business concerned.