Transport and haulage of goods

The transport or haulage of goods is subject to the standard rate of Value-Added Tax (VAT). However, the zero rate may apply where the transport or haulage service involves exports or imports of goods.

Exports

The transport or haulage service of goods from a place in the State to a destination outside the European Union (EU) is zero rated.

The transporter or haulage service provider must hold documentary evidence that the goods have left the EU. Where the provider does not hold such documentary evidence the standard rate of VAT will apply.

Imports

The transport or haulage service of goods supplied in connection with the import of those goods is zero rated. The value of the transport or haulage services must be included in the taxable amount that VAT is charged on when the goods are imported into the State to avail of the zero rate.

The transporter or haulage service provider must retain documentary evidence to support the zero-rating. This may take the form of verification from the customs clearance agent, or shipping company, that the domestic section of the transport or haulage service has been included in the relevant customs declaration, giving the appropriate import reference.

If the transport or haulage service cost is not included in the taxable amount that VAT is charged on (not known at the time of importation), the transport or haulage service is subject to the standard rate.