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. This depends on from where you are buying the goods. The buyer is responsible for the accuracy of the customs declaration and to pay any 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.

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. You will find examples of these on the next page. These 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 goods. Any queries about these charges should be directed to the carrier.

Note

if the transport costs are not included on the customs declaration, carriers must calculate the transport costs. You will find information about how to do this in AEP Helpdesk Notification 009/2016.

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