asked the Minister for Finance the amount of VAT which has been collected by postmen when delivering parcels of imported goods for this year; the procedures in place for the collection of these moneys.
Written Answers. - Collection of Tax.
58.
I am informed by the Revenue Commissioners that the amount of VAT which has been collected by postmen when delivering parcels of imported goods was £2,925,464.76 in the calendar year 1986 and £1,354,568.36 in the period 1 January to 31 May 1987.
The amount of VAT to be collected on goods contained in an imported parcel is assessed and entered by customs on an import duty schedule, a copy of which is delivered to An Post. The postman collects the VAT due before delivering the parcel. If the parcel is refused, the postman returns it to the parcel post depot and it is again presented to customs, who cancel the VAT charge and enter the relevant details on a cancellation schedule, a copy of which is also delivered to An Post. The parcel is then returned to the sender by An Post.
At the beginning of each month, the Revenue Commissioners and An Post agree the amount of VAT payable in respect of the previous month and An Post remit the appropriate amount to the commissioners.