asked the Minister for Finance if he will ensure that officials at customs posts are aware of the correct rate of duty on goods from Northern Ireland in view of a recent incident in which an importer (name supplied) of plastic baling twine was informed at Dundalk customs post that the rate of VAT was 19.5 per cent whereas a letter from Dublin Castle indicated the correct rate as 6.75 per cent.
Ceisteanna—Questions. Oral Answers. - Northern Ireland Goods.
45.
I am satisfied that the Revenue Commissioners make every effort to keep their staff at customs posts fully informed about correct rates of customs duty and value-added tax. However, occasional disputes as to the rate applicable are inevitable owing to the complexity of the customs tariff and the VAT code. In such cases an importer may opt to clear goods on deposit pending determination of the proper amount chargeable. This option was refused in the case quoted by the Deputy, and the goods had been returned to Northern Ireland at the request of the importer before the date of the letter referred to.
Is the Minister aware that at a customs post not too long ago his officials charged extra tax on petrol for fishermen——
I think the Deputy will recall that that question was asked and answered previously.
But the answer was that people had no idea it happened, but it did happen.
Again, if any specific instances are brought to my attention, I will be happy to consider them.