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Buying goods online for personal use

  1. Overview
  2. Buying goods from outside the European Union (EU)
  3. Buying goods from a European Union (EU) country
  4. How to locate your goods following arrival to Ireland
  5. How to pay your import charges
  6. Refund of Customs Duty and Value-Added Tax (VAT)

Overview

If you are buying goods online, you may have to pay duty and tax on them. This depends on where you buy the goods from. In general, import duties are not charged on goods being delivered from within the European Union (EU), unless the goods are subject to Excise Duty. 

If goods are being delivered from outside the EU, they may be subject to Customs Duty and Value-Added Tax (VAT). Other duties such as Anti-Dumping and Countervailing Duties, also apply to some goods. The total price you pay may be higher than you anticipated. 

Check whether the website or business is located in the EU

It is important to check whether the website you are purchasing from is based in the EU. The name of a website, or having prices displayed in Euro, is not proof of the location of a business. For example, a website address ending with '.ie' does not mean that the business is based in Ireland. It is also not proof that the goods will be delivered from within the EU.

You should check the terms and conditions, privacy policy, 'about us' or 'contact us' information on the seller's website. This information should indicate where the business is located, and if taxes and duties are included in the price. Alternatively, contact the business directly so that you know in advance the full cost of your purchase.

Additional charges

There may be additional charges applied for transport and insurance. 

The transport or postage and insurance charges are included in the customs value when calculating the Customs Duty and VAT on imported goods. Any administration fee charged by the courier or postal operator for processing goods through Customs is not included when calculating the Customs value. 

Customs value = price paid for the goods + cost of transport and insurance.

You will find examples of customs charges on the next page.

The administration fee charged by the courier or postal operator can vary so you will need to check that cost with them directly. Revenue cannot intervene in disputes between the courier or postal operator and the consumer about charges levied by them for the delivery of goods. Any queries about these charges should be directed to whoever delivered your goods.

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

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