Buying goods online for personal use
How to pay your import charges
There are a number of ways to pay duties and Value-Added Tax (VAT) for goods purchased online. You may be able to pay the duties and taxes at the point of sale. If so, you will not be requested to pay further taxes when the goods arrive in the European Union (EU).
Some sellers use the Import One Stop Shop (IOSS) to collect the import VAT and pay it to Revenue on your behalf. The IOSS can only be used when your goods are less than €150 and can avail of Relief from Import Duty as a low value consignment.
You should be able to see at the point of checkout if the seller is including the import charges in the price charged. If you have any doubts, you should contact the seller directly.
Some sellers do not include Customs Duty and VAT in the price charged. Instead, the import duties and taxes will be due when the goods arrive in the EU. The courier or postal operator will pay the import duties and taxes and then recoup them from you.
For goods being imported by courier:
- The courier will contact you to tell you the charges you owe.
- Most couriers pay the import duties directly to Revenue on your behalf and then recoup the charges from you.
For goods being imported by post:
- An Post will communicate directly with you, the importer.
- An Post contact customers through SMS, email and by postcard to advise of the Customs charges.
You must pay these charges to the courier or An Post before they will release your goods to you. You should contact the seller of the goods if you are concerned about the validity of any contact received.
If you are a regular importer, Revenue may ask you to register for an Economic Operators' Registration and Identification (EORI) number.
The Competition and Consumer Protection Commission (CCPC) also provides information for consumers on its website.
Next: Refund of Customs Duty and Value-Added Tax (VAT)