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 shopping completely.

We 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..

An Example of how this might work out: - A wonderful Ball Gown costs $150 from 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.

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This 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: -

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Notice by the Revenue Commissioners Notice No. 1882 - Ordering Goods over the Internet or from Mail Order Catalogues
1. General
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 final destination.
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 from:
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 Purposes”.
Further information may be obtained from:
Customs Branch, Government Offices, Nenagh, Co. Tipperary
E-mail: customsreliefs@revenue.ie

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Customs duties and VAT taxes and import charges on clothing imports into Ireland bought online from non-EU countries like America Africa India or Asia