Written Answers - Tax Collection.
Bernard Allen
Question:
277
Mr. Allen
asked the
Minister for Finance
the regulations in force to ensure the fair and equitable application of VAT and duty by the Revenue Commissioners; if the tariffs are applied on every gift or package entering the country; and if relief is available.
[5503/03]
Bernard Allen
Question:
278
Mr. Allen
asked the
Minister for Finance
if the relevant information on VAT and duty is accessible other than on the Revenue Commissioners' website as leaflets and attachments cannot be downloaded and access to accurate and factual information should be conveniently available.
[5504/03]
Bernard Allen
Question:
279
Mr. Allen
asked the
Minister for Finance
the agency which is accountable for the collection of VAT and duty.
[5505/03]
Bernard Allen
Question:
280
Mr. Allen
asked the
Minister for Finance
if there was a notice in the press or other medium informing the public regarding the application of VAT and duty for goods and gifts outside the European Union; if so, the notified date of commencement and publication for the application of VAT and duty; and the location it can be accessed.
[5506/03]
I propose to take Questions Nos. 277 to 280, inclusive, together.
The Office of the Revenue Commissioners has responsibility for the collection and administration of virtually all taxes and duties, including import charges, for example, customs duties, excise duties where applicable, and VAT. These charges are administered in accordance with European Union law. As a general rule, import charges are payable on goods imported into Ireland from outside the EU. There are two exceptions to this general rule, gifts and consignments of negligible value, as set out below.
Council Regulation (EEC) No. 918/83 of 28 March, 1983 (Customs Duty) and Council Directives 78/1035 of 19 December, 1978 and 83/181 of 28 March, 1983 (VAT), allow for certain reliefs from import charges (customs duty and VAT) in the case of both gift consignments and consignments of negligible value. Any consignments made up of goods of negligible value dispatched direct from a non-EU country to a recipient in the Community are admitted free of import charges provided the intrinsic value of the consignment does not exceed a total of €22. The relief from VAT and customs duty does not apply to alcoholic products, perfumes and toilet waters or tobacco or tobacco products.
Goods contained in consignments sent by a private individual in a non-EU country to a private individual living in the Community are admitted free of import charges provided that such importations are not of a commercial nature. Consignments are not of a commercial nature if they are of an occasional nature, contain goods exclusively for the personal use of the recipient or his-her family, which do not by their nature or quantity reflect any commercial intent and are sent to the recipient by the sender free of payment of any kind.
"Gift consignments" mean goods the customs value of which does not exceed a total of €45 per consignment. However, where a consignment exceeds that value but is made up of two or more items, relief up to €45 is granted for such of the items as would be the case if they were imported separately, have been granted relief. It should be understood that the value of an individual item cannot be split up. The customs declaration form on the parcel should be marked "Gift".
Relief from VAT does not apply to alcoholic products, perfumes and toilet waters or tobacco or tobacco products. However, relief from customs duty is granted for certain quantities of such goods. Goods imported from outside the EU must be accompanied by a customs declaration form and, on importation, customs formalities must be completed, including payment of all duties-taxes. Customs does not examine each consignment. Carriers are responsible for complying with customs procedures, on behalf of the recipient of the consignment. This includes making sure that a customs declaration is made and collecting and remitting to Revenue the correct amount of the relevant duties-taxes. Carriers, and customs warehouses from which goods are dispatched onwards to the recipients, are subject to approval by Revenue and are monitored and audited by Revenue to ensure that the regulations are being properly applied.
From 1979 onwards, Public Notice No. 1179, entitled Relief from Customs Duty and VAT on Gift Consignments and Consignments of Negligible Value Imported from Outside the European Community, has been published and made available to the public through both customs head office and the local customs and excise offices. This public notice has been updated on a continuous basis since 1979 to date; the latest version was published in September 2001. I have asked the Revenue Commissioners to forward copies to the Deputy for his information.
In addition to the printed leaflet, public notice No. 1179 is currently available, to view and-or print, on the Revenue Commissioners website in both portable document format and Microsoft word format. However, I am advised by the Revenue Commissioners that technical changes on the website in mid-January 2003 caused difficulty in downloading some forms and leaflets for a number of days. The leaflets affected included public notice No 1179. This problem was rectified on 22 January.
