Imports

Customs-free airport

Traders operating within the Customs-free airport are regarded as taxable persons. These traders must register and account for Value-Added Tax (VAT) in the usual way.

These traders are entitled to have goods supplied to them within the Customs-free airport at the zero-rate if:

• they quote their registration number
• and
• declare that they are trading within the Customs-free airport.

VAT registered traders who bring goods into the Customs-free airport from outside the State, qualify for zero-rating on these goods.

VAT registered traders trading within the Customs-free airport who receive goods from a VAT registered trader outside the airport, qualify for the zero rate. Proof of delivery is required.

Supplies of goods between VAT registered traders trading within the Customs-free airport, qualify for the zero rate.

VAT registered traders trading in the Customs-free airport who supply taxable goods outside the Customs-free airport, are liable to VAT, except on exports. VAT registered traders within the Customs-free airport are liable to account for VAT on non-deductible goods acquired free of VAT.

VAT on certain goods such as cars and petrol, is generally not deductible. Traders within the Customs-free airport are liable to account for VAT on any such goods acquired free of VAT.

Goods brought into another part of the State from the Customs-free airport will not be liable to VAT. This is the case if they have already been taxed. Goods will already have been taxed if supplied by a VAT registered trader trading in the Customs-free airport. This is the case if goods are supplied to anyone other than another VAT registered trader trading in that area.

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