Duncan Smith
Question:42. Deputy Duncan Smith asked the Minister for Finance the charges for import and VAT on a package from another EU member state (details supplied); and if he will make a statement on the matter. [50431/22]
View answerWednesday, 12 October 2022
Questions (42)
Written answers
I am advised by Revenue that there are no Customs formalities or Customs charges for goods coming direct from another Member State once the goods are in free circulation within the EU. If goods are shipped from an EU Member State through a non-EU country on route to Ireland, then a Customs transit declaration is required but no Customs charges are due. If the transit procedure is not used, then goods are imports from a non-EU country and Customs formalities and charges will apply.
The specific circumstances regarding the import referred to by the Deputy will determine whether customs charges are due. Any person importing goods which are the subject of charges where that person is unclear as to the circumstances in which Customs charges may have arisen should contact the business who completed the Customs declaration and imported the goods on their behalf to check the circumstances.