Customs duties and VAT ( taxes levied ) on clothing imports into
Ireland from non-EU countries.
When shopping on USA based, Asian or African internet clothes sites
it can be very easy to get carried away by cheap prices. When your
clothes arrive, and a bill for extra customs duties and VAT unexpectedly
arrives as well, it can be enough to put many people off online
have researched the current situation with regards to import duties
and taxes. On clothing from non-EU based suppliers this is what
you will pay extra.
1) Customs Duty. - Customs duty is calculated by Customs on the
TOTAL cost of the clothing. They add together the purchase price,
+ any insurance, + freight costs. On this total figure they charge
Customs duties of 12%.
2) V.A.T. - After adding the customs duty to the total cost of the
clothing, they then add V.A.T.@ 21% on the after Customs duty figure..
Example of how this might work out: - A wonderful Ball Gown costs
Sydney's Closet. You choose insurance at $15 and there is a
$35 airmail freight charge. Total cost for Customs Duties purposes
is $200. Customs duty will be $24 - 12% of cost, making $224.
V.A.T. is now charged by Customs on the $224 @ 21% = $47.04.
The extra charges in total are $24 + $47.04 = $71.04, which is then
changed to Euro at the central exchange rate of the day. In many
cases the delivery company used will ask for payment of the customs
duties before releasing the clothing to you.
information is available on the Revenue.ie site. Visit the home
page, click "Leaflets and Guides"
Scroll down to "Customs and Excise", then scroll down to "PN 1882"
where you will find the following: -
by the Revenue Commissioners Notice No. 1882 - Ordering Goods over
the Internet or from Mail Order Catalogues
This Notice is a brief guide for persons who are considering buying
goods either over the Internet or from mail order catalogues.
2. Liability to Customs Duty, Excise Duty and Value-Added Tax
Import charges (customs duties, anti-dumping, countervailing and
excise duties where applicable and VAT) are payable on goods purchased
over the Internet or from mail order catalogues and imported into
Ireland from outside the European Union (EU). In the case of excisable
products (alcohol and alcoholic beverages, tobacco and tobacco products
and mineral oils) forwarded from other Member States of the EU,
excise duty and VAT are chargeable.
3. Basis on which Duty is Calculated
Customs Duty: The value of the goods for the purposes of charging
customs duty is calculated on the price paid or payable for the
goods plus the cost of transport (including postage), insurance
and any loading or handling charges associated with the delivery
of the goods into the EU. The rate of customs duty applicable can
vary and depends on the nature of the goods being imported. Part
4 of the Customs and Excise Tariff of Ireland sets out the rates
of customs duty chargeable on imported goods.
Excise Duty: Different rates of excise duty apply to each category
of excisable product. Information on the current rates of excise
duty chargeable on excisable products are available in Part 5 of
the Customs and Excise Tariff of Ireland.
Value-Added Tax: Imported goods are liable to VAT at the same rate
as applies to the sale within the State of similar goods. The value
of the goods for the purpose of VAT is their value for customs purposes,
described above, increased by the amount of any duty or other tax
(but not including VAT) payable and any other transport, handling
or insurance costs between entry into the EU and delivery to their
4. Consignments of Negligible Value
Consignments not exceeding a value of €22 may be imported from outside
the EU without payment of import charges. However, this relief does
not apply to importations of tobacco, tobacco products, alcoholic
products, undenatured perfumes or toilet waters.
5. Procedure at Importation
On importation from outside the EU, the goods must be presented
to Revenue and Revenue formalities completed, including payment
of all duties / taxes.
6. Goods Prohibited/Restricted
Certain goods are prohibited from being brought into the State under
any circumstances; certain other goods are restricted i.e. they
may only be brought in under an import licence issued by the appropriate
authorities here; in some cases, goods being imported under licence
may be subject to a quota limitation. The principal items subject
to prohibition / restriction are firearms, ammunition, explosives,
dangerous drugs, indecent or obscene publications and meat or meat
products. A full list of prohibited or restricted items is contained
in Part 2 of the Customs and Excise Tariff.
7. Further Information Information on the liability to pay excise
duties and VAT on excisable products ordered over the Internet or
from mail order catalogues, from EU Member States, may be obtained
Public Notice No. 1879 “Unaccompanied Import of Excisable Products
from EU Member States for Personal Use” and Public Notice No. 1880
“Import of Excisable Products from EU Member States for Commercial
Further information may be obtained from:
Customs Branch, Government Offices, Nenagh, Co. Tipperary
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duties and VAT taxes and import charges on clothing imports into
Ireland bought online from non-EU countries like America Africa
India or Asia.