Eoin Ó Broin
Question:332. Deputy Eoin Ó Broin asked the Minister for Finance the reason that gifts worth under the value of €20,000 must have a TARIC code. [1439/22]
View answerWednesday, 19 January 2022
Questions (332, 333)
Eoin Ó Broin
Question:333. Deputy Eoin Ó Broin asked the Minister for Finance the reason that gifts destined for Ireland would be rejected as having no TARIC codes despite being clearly marked with their value and contents. [1440/22]
View answerWritten answers
I propose to take Questions Nos. 332 and 333 together.
The Deputy will be aware that Revenue, as Ireland’s Tax and Customs administration, is responsible for managing the importation and exportation of goods in accordance with the EU Union Customs Code (UCC) and relevant national legislation and this includes gifts being imported by courier businesses or postal operators for recipients in Ireland. I am advised by Revenue that from 1 July 2021, under EU legislation, electronic Customs import declarations are required for all gifts coming from non-EU countries regardless of the value of the goods being sent. This is an EU requirement across all Member States and is necessary to protect public health, to ensure food safety and product standards and to protect EU businesses from unfair international competition thus preserving jobs for European workers, including Irish workers. The information required for the importation of non-Union goods is specified in the UCC and includes the commodity (TARIC) code of the items within the gift. I am advised by Revenue that the data contained within the import declaration, serves not only to allow for the calculation of the taxes and duties which may be owed, but also facilitates the risk analysis of the goods in order to ensure the provenance of goods imported into the EU and to protect EU citizens from goods which may pose a danger to the health and well-being of citizens and enables Revenue to target and disrupt illegal trade, and confront non-compliance.
While data may be supplied on the physical parcel / package, this does not remove the obligation for an electronic import declaration which is required to facilitate the completion of an electronic risk assessment and calculation of tax and duty owed. Consignments from outside the EU cannot be delivered without a valid electronic Customs import declaration. While tax and duty are not usually payable on gifts valued at less than €45, an electronic import declaration including the TARIC code is still required for every gift.
I am also advised by Revenue that in the context of parcels and packages, while Customs declarations are often submitted by the courier business or postal operator on behalf of the recipient (importer) in Ireland, the information required to complete the declaration is generally supplied by the exporting party although the importer (the recipient in Ireland) may also provide information to the courier business or postal operator that is needed to complete the declaration. Where the courier business or postal operator does not have the necessary information, it may contact the exporting party or the importer to gather the necessary information to enable them to complete the declaration. Alternatively, where sufficient information to complete the Customs declaration in not available, the courier business or postal operator may choose to return the goods to the sender. It is a matter for the relevant courier business or postal operator to determine, based on its business model, how to deal with instances where they do not have the data needed to complete the necessary Customs declaration.
Question No. 333 answered with Question No. 332.