I am advised by the Revenue Commissioners that, the EU Common Customs Tariff (Council Regulation 2658/87) specifies the duty to be applied to all goods coming into the EU from 3rd countries, whether imported by private individuals or by commercial entities. This EU wide system is applied in all 28 Member States. There is no single rate of duty. The rates of duty vary from one product to another and can be further influenced by factors such as the origin of the goods and whether preferential treatment is warranted under an international agreement or a quota regime. VAT at the point of entry to the European Union may also be chargeable at the prevailing rates for the goods in question. It is difficult to be more helpful to the Deputy in the absence of specific details of the goods being imported. However if the Deputy has a specific issue in mind he may wish to contact the Revenue Commissioners directly.