Matt Carthy (Cavan-Monaghan, Sinn Fein)
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62. To ask the Minister for Finance the basis on which the Revenue Commissioners amended previous advice that tariffs would not apply to used imported vehicles from the UK from 1 January 2021 to the current position that tariffs would apply; if he plans to have this position reviewed; and if he will make a statement on the matter. [6251/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the position regarding customs tariff duty rates for imports from the UK post-Brexit was not confirmed until the trade deal was agreed between the EU and the UK on 24 December 2020. The advice provided by Revenue prior to this has been consistently on the basis that the actual position as regards the operation of tariffs from 1 January 2021 was subject to the availability of the text of the trade deal agreement.

The EU-UK Trade and Cooperation Agreement (TCA), eliminated tariff duties for trade between the EU and Great Britain where the relevant rules on origin are met. The customs tariff duty on the import of vehicles of UK origin is 0%. However, where the vehicles being imported from the UK are not of UK origin then customs tariff duties apply. The tariff rate in any given instance depends on the type of vehicle being imported. For example, passenger cars of non-UK origin are liable to a customs tariff rate of 10%. Customs tariff duty, if applicable, applies on the customs value of the vehicle. The customs value is the invoice price plus the cost of transport and insurance.

Customs is an EU competence and is governed by EU legislation including the recently negotiated trade agreement with the UK. This legislation applies in all Member States, and it is not possible for Ireland to implement any measures that are not in compliance with the TCA.

Matt Carthy (Cavan-Monaghan, Sinn Fein)
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63. To ask the Minister for Finance the tariff rate applied on agricultural equipment imported from the UK; and if he will make a statement on the matter. [6252/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The UK is no longer part of the European Union and since January 1, following the end of the transition period on 31 December 2020, the UK has been outside the EU Single Market and Customs Union.  This means that imports 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 imports 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 under the Rules of Origin in the agreement. Importers of goods to Ireland must claim the preferential tariff rate of 0% on the import declaration and must be able to prove that the goods they are importing are of UK preferential origin. The exporter in the UK should be able to provide the required proof. Goods of non-UK origin imported from the UK will be liable to customs duty.

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. Regarding the customs duty rate on agricultural equipment, the rate varies depending on the classification of the goods and additional information is necessary in order to determine the category of equipment and the associated customs duty rate that applies. The customs value on which customs duty is calculated is the cost of the goods plus the transport costs, any insurance fees and any handling charges to deliver the goods to the EU.

The EU TARIC database, which is available via the Revenue website, can be used to determine the classification of goods and the 3rd country customs duty rate that applies on imports into the EU. Further information on the classification process is available on the Revenue website at . Importers having difficulty in determining the product classification code for a particular product should contact the Revenue Tariff Classification Unit through Revenue’s secure MyEnquiries service or email: tarclass@revenue.ie for guidance. A detailed description of the product should be included to assist with classification.