Sorca Clarke (Longford-Westmeath, Sinn Fein)
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465. To ask the Minister for Finance the basis on which import and customs fees are calculated for small consumer goods purchased from outside the EU; and how it can be considered proportionate or fair that, in some cases, the customs and import charges exceed the original purchase price of the goods (details supplied). [58305/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue, as Ireland’s Tax and Customs administration, is responsible for managing the importation and exportation of goods in accordance with European Union (EU) Customs legislation.

I am advised by Revenue that the valuation of goods for Customs purposes is set out in EU legislation and applies in all Member States in the EU. When goods are imported into Ireland from a country outside the EU, they are normally liable to import charges including Customs Duty, Excise Duties where applicable and VAT. Customs Duties in the EU serve several purposes including helping local businesses compete against foreign businesses. Customs charges do not apply to goods sent within Ireland or from other EU Member States.

Consignments of item(s) not exceeding an intrinsic value of €150 may be imported without payment of Customs Duty. However, VAT will still be charged on the items.

VAT is payable on goods at the VAT rate that would apply if the goods were bought in Ireland. The value of the goods for calculating VAT is the Customs Value which is the cost of the goods, transportation and insurance plus any duty or other tax (excluding VAT) payable. In addition, all currencies will be converted into euro using the relevant currency rate on the Revenue website.

Delivery companies may also charge an administration fee for processing goods and these charges can vary between operators. This is separate to the Customs charges and is part of the contract between the consumer and the delivery company.

In the particular case, as information on the transportation / insurance / delivery company costs were not provided it is not possible to comment on the final charge to the consumer.