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Tax Code

Dáil Éireann Debate, Thursday - 5 May 2022

Thursday, 5 May 2022

Questions (134)

Catherine Connolly

Question:

134. Deputy Catherine Connolly asked the Minister for Finance if he will clarify the customs duty rates payable in Ireland on books imported to Ireland from outside the EU; and if he will make a statement on the matter. [22509/22]

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Written answers

I am informed by the Revenue Commissioners that goods which are imported from outside the EU are subject to VAT and Customs Duty upon importation into the State.  The rate of VAT which applies to imports is the rate that would apply to the same goods within the State; thus the zero rate of VAT applies on the importation of printed books.  The rate of Customs Duty on printed books imported from third countries is also 0%.

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