Dáil Éireann Debate, Tuesday - 27 June 2023
235. Deputy Seán Canney asked the Minister for Finance if he is aware of the additional excise duty applied to goods coming into Ireland from other EU countries but shipped through the UK; and if he will make a statement on the matter. [31281/23]
View answerI am advised by Revenue that no additional excise duty applies to goods being shipped through the United Kingdom to the State from another Member State.
Revenue advise that where goods, which are subject to excise, such as alcohol or tobacco, are shipped through the UK for commercial purposes a Customs procedure called Transit is used which allows these goods to be moved across international borders under Customs control without the payment of any duties or taxes. Upon arrival in Ireland excise duty is payable unless the goods are travelling under the common EU movement procedures for excise goods that are destined for duty suspension in a bonded tax warehouse in the State. National rates of excise duty apply to goods being brought into Ireland for consumption here. Each Member State sets its own rates of excise and, when excise goods are moved between Member States, excise is payable in the country where the product will be consumed and at the rate applicable in that country.
Where excise goods are shipped to the State for personal purposes from another Member State, directly or via the United Kingdom, the person transporting these goods must be able to show that the goods were acquired by that person in an EU Member State and are intended for their own personal use. In such cases no excise duty is payable.
