Pa Daly (Kerry, Sinn Fein)
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81. To ask the Minister for Finance if he will investigate issues arising between An Post and the Revenue Commissioners related to the calculation and collection of VAT and duties on parcels; the steps he will take to establish a clear process for handling such issues that avoids parcels being returned to the originator; and if he will make a statement on the matter. [46908/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that across the European Union electronic customs import declarations are now required for all parcels/packages coming from non-EU countries including those coming through the postal system regardless of the value of the goods being sent. This includes parcels/packages coming from the UK. While goods valued at less than €150 may not be liable to a customs duty charge, since July 1st all goods imported to the Union, regardless of their value, are liable to VAT. It is important to emphasise that the rules apply to all non-EU country imports by economic operators in Ireland whether postal authority or otherwise. This is important in terms of ensuring a level competitive playing field between all economic operators. It is important to note that without a customs declaration, goods cannot be imported in compliance with the Union Customs Code.

I am also advised by Revenue that in the context of parcels and packages, while customs declarations are often submitted by the courier business or postal operator on behalf of the recipient (importer) in Ireland, the information required to complete the declaration is generally supplied by the exporting party although the importer (the recipient in Ireland) may also provide information to the postal operator or courier business that is needed to complete the declaration. Where the postal operator or courier business does not have the necessary information, it may contact the exporting party or the importer to gather the necessary information to enable them to complete the declaration. This highlights the challenge for each economic operator and the importance of each economic operator considering and examining their supply chain to ensure that they are in possession of the necessary information to enable timely and accurate completion of the customs declaration. Alternatively, where sufficient information to complete the customs declaration in not available, the postal operator or courier business may choose to return the goods to the sender. It is a matter for the relevant postal operator or courier business to determine, based on its business model, how to deal with instances where they do not have the data needed to complete the necessary customs declaration.

  I would like to assure the Deputy that Revenue provided extensive guidance and assistance on the customs rules and requirements, particularly leading up to and after 1 January 2021, when the UK left the EU, to both businesses and consumers and also followed this up with relevant advice and information relating to the changes that came into effect from the 1st of July last. I know that Revenue works very closely with individual businesses that may be experiencing particular challenges in meeting their customs obligations in order to assist the businesses in understanding what is required and I know that Revenue is fully committed to continuing that collaborative and positive engagement with affected businesses.