VAT, Customs Duties and Brexit

This page contains:

  • Liability

  • Payment / Collection of VAT and Customs Duties

  • Charges for ‘clearing’ postal parcels/packets

  • Brexit

ComReg has no regulatory role regarding the raising of VAT and Customs Duties on parcels and packets, liability for same or for collection / payment, however the following information may be of assistance:

Liability

Parcels and packets arriving into Ireland from outside the EU have to be presented to the Revenue Commissioners staff for customs duty assessment and processing,  and the required duty raised in respect of VAT and Customs must be paid to the Revenue Commissioners by or on behalf of the addressee before the delivery of a parcel / packet is made.

Since January 1 2021 the United Kingdom is regarded as a country outside the EU for Customs and VAT purposes.

Parcels and packets coming from within the EU are not subjected to these charges as VAT & duties are already included in the price of the goods within the parcel.

The liability for VAT and/or Custom and Excise Duties is outside ComReg’s regulatory remit and any issues with this need to be taken up directly with the Revenue Commissioners.

Payment / Collection of VAT and Customs Duties

Issues regarding the collection of Custom and Excise Duties are outside ComReg’s regulatory remit and need to be taken up directly with the Revenue Commissioners.

For further information regarding documentation, liability and the payment or collection of duties, please refer to the Revenue Commissioners website: https://www.revenue.ie/en/customs-traders-and-agents/brexit/brexit-for-individuals/index.aspx

The collection of VAT and Customs Duties at the delivery point will depend on who delivers the parcel/packet. You should check with the service provider in advance to find out how VAT and Customs duties are collected and processed.

The following situations may apply:

  • Delivery provider pays the duty on the parcel/packet and then charges the addressee directly;
  • Delivery provider advises the addressee of the applicable duty and requires payment prior to effecting delivery; or
  • Delivery provider gives the addressee an opportunity to deal personally with the Revenue Commissioners.

Charges for ‘clearing’ postal parcels/packets

Service providers may charge a separate fee for clearing parcels/packets (including collection and payment of duties for Revenue Commissioners).  ComReg has no regulatory input to the charge imposed for this service. You should check with the service provider in advance to ascertain their charges.

Brexit

For universal postal service information on Brexit please see the An Post website: https://www.anpost.com/Post-Parcels/Receiving/Delivering-after-Brexit