Dáil Éireann Debate, Tuesday - 18 October 2022
287. Deputy Peadar Tóibín asked the Minister for Finance if his attention has been drawn to the fact that many people are being charged VAT on the import of books from England after Brexit as it would seem An Post do not recognise the TARIC code and are charging the customs on the parcels; and if he will examine the matter and find a resolution for this issue. [51665/22]
View answerThe zero-rate of VAT applies to printed books where they meet specific requirements. If the books meet these requirements, the appropriate commodity code for the 0% rate must be included when completing the Customs import declaration to ensure that this rate of VAT is used when the tax and duty is being calculated.
In instances where an incorrect commodity code is included in the Customs declaration, the customer should contact the company who completed the Customs declaration and imported the goods on their behalf i.e. in the instance quoted by the Deputy, An Post, and request that the relevant import declaration is amended to include the correct commodity code for the 0% rate. When the declaration is amended, any resulting refund of VAT will be repaid to the company i.e. An Post, who can then refund the customer.
Conditions for % VAT rate for books are set out on the Revenue website at;
www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/goods-printed-matter.pdf.
See extract below;
"In order for a printed book or booklet to qualify for the zero rate, it must meet the following four requirements:
1. it must consist essentially of textual or pictorial matter
2. it must have a distinctive front cover which is devoid of body text
3. it must comprise not less than four leaves (eight pages) exclusive of the cover, and
4. it must be bound (loose-leaf or otherwise), or stitched or stapled."
