Peadar Tóibín (Meath West, Aontú)
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286. To ask the Minister for Finance if his attention has been drawn to the fact that there are no TARIC codes, or appropriate codes for ancient coins, and that collectors and dealers are having problems getting them shipped to Ireland from the United Kingdom (details supplied); and if he will see if the matter can be addressed. [51629/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that they use a standardized system of classification of goods, which is also used by all Customs administrations within the EU to classify goods which are imported into the EU from any non-EU country, including the UK or exported from the EU. The TARIC database is based on the World Customs Organization (WCO) Harmonized System and is maintained by the European Commission and is updated daily.

I am advised by Revenue that there are TARIC codes for ‘Ancient coins’ , which apply where they meet the criteria set out in the Harmonized System Explanatory Notes including the condition that they are no longer legal tender. In this regard, the classification of “Ancient coins” is set out in the table below.

Further information on the classification of ‘Ancient coins’ is available from Revenue at tarclass@revenue.ie

Peadar Tóibín (Meath West, Aontú)
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287. To ask the Minister for Finance if his attention has been drawn to the fact that many people are being charged VAT on the import of books from England after Brexit as it would seem An Post do not recognise the TARIC code and are charging the customs on the parcels; and if he will examine the matter and find a resolution for this issue. [51665/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The zero-rate of VAT applies to printed books where they meet specific requirements. If the books meet these requirements, the appropriate commodity code for the 0% rate must be included when completing the Customs import declaration to ensure that this rate of VAT is used when the tax and duty is being calculated.

In instances where an incorrect commodity code is included in the Customs declaration, the customer should contact the company who completed the Customs declaration and imported the goods on their behalf i.e. in the instance quoted by the Deputy, An Post, and request that the relevant import declaration is amended to include the correct commodity code for the 0% rate. When the declaration is amended, any resulting refund of VAT will be repaid to the company i.e. An Post, who can then refund the customer.

Conditions for % VAT rate for books are set out on the Revenue website at;

www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/goods-printed-matter.pdf.

See extract below;

"In order for a printed book or booklet to qualify for the zero rate, it must meet the following four requirements:

1. it must consist essentially of textual or pictorial matter

2. it must have a distinctive front cover which is devoid of body text

3. it must comprise not less than four leaves (eight pages) exclusive of the cover, and

4. it must be bound (loose-leaf or otherwise), or stitched or stapled."