Buying goods online for personal use

Overview

If you are buying goods online (or by mail order) you may have to pay duty and tax on them, depending on from where you are buying them. The buyer is responsible for the accuracy of the customs declaration and to pay the duty and tax. Some websites do not include duty and tax in their prices.

Falsely marking an item as a gift or giving a false value on a customs declaration, is against the law. It may result in fees and penalties being applied. The buyer is responsible for the accuracy of the customs declaration and making sure any duty and tax is paid.

Additional charges

Carriers apply charges for:

  • transport
  • insurance
  • and
  • a handling charge for processing goods through customs.

These charges are included in the customs value when applying the appropriate Customs Duty rate - see examples on the next page. The charges are collected with the duty and tax, but are not customs charges. Charges can vary, so you will need to check them with the carrier directly. Revenue cannot intervene in disputes between the carrier and the consumer about charges levied by the carrier for the delivery of the goods.

Next: Buying goods from outside the European Union (EU)