VAT and Customs Duties

ComReg has no regulatory role in the regulation of VAT and Customs Duties, however the following information may be of assistance:

Liability

All parcels and packets arriving into Ireland from outside the EU have to be presented to customs for clearance and the required charge in respect of VAT and Duty must be paid to the Revenue Commissioners on behalf of the addressee before delivery is made.

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.

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.

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

The following situations may apply:

  • Delivery provider pays the fee to clear the item and then charges the addressee directly;
  • Delivery provider advises the addressee of the applicable charge 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

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.