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Additional sales taxes, duty and customs charges on goods from America.?

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  • Additional sales taxes, duty and customs charges on goods from America.?


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Answer #1 | 04/01 2012 06:01
Here is what the The Office of the Revenue Commissioners has to say on the subject: "Consignments not exceeding an intrinsic value of €150 may be imported from outside the EU without payment of Customs Duty. Intrinsic value is the value of the goods alone and does not include insurance and freight). Consignments not exceeding a total customs value of €22 may be imported without payment of VAT. (Customs value is the value of the goods plus insurance and freight (which includes postage costs (CIF value). However, there is no relief (from Customs Duty, Excise Duty, other duties or VAT) under this negligible value provision for importations of tobacco, tobacco products, alcohol products, perfumes or toilet waters irrespective of their value. Where the Customs Duty on a consignment of goods amounts to less than €10 it will not be collected. Similarly, VAT liability amounting to less than or equal to €6 will not be collected. No similar rule applies in the case of Excise Duty which will always be collected on products liable to it."

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