Brian O'Shea
Question:592 Mr. O’Shea asked the Minister for Finance the reason for a charge made by customs on a person (details supplied) in County Waterford; and if he will make a statement on the matter. [2942/07]
View answerWednesday, 31 January 2007
Questions (515)
Written answers
I am informed by the Revenue Commissioners that when goods are imported into, or received in Ireland from a country outside the EU they are liable to Import charges (Customs Duty, Anti-Dumping, Countervailing and Excise Duties where applicable and VAT) at the point of importation.
Goods from the Channel Islands,which though part of the customs territory of the EU are not part of its fiscal territory, are treated as non-EU goods and are therefore liable to VAT. The charge imposed in this case consisted of VAT at 21% which amounted to €16.06. The total charge of €21.06 included a standard post office fee of €5.