asked the Minister for Finance if VAT is collected on footwear and clothing at the point of entry.
Written Answers. - VAT at Point of Entry.
385.
Clothing and footwear are, in general, liable to VAT at the zero (0%) rate so the question of collecting VAT at point of entry on such items does not arise. Articles of clothing and footwear made wholly or partly of fur skin are, however, generally liable at the standard (35 per cent) rate and such VAT due at point of entry is collected in the normal way.