asked the Minister for Finance the quantity, monetary value and type of goods imported into the Republic from British mail order companies; the VAT, if any, that is collected at point of entry; the postal charges collected; the arrangements that exist for the Revenue Commissioners to recoup the revenue lost as a result of VAT and postal charges not being collected from individual purchasers; if he is satisfied that such arrangements are being operated to the full; if he considers that these arrangements are providing an unfair trading advantage to imports; and if so, the steps that are being taken to remedy the situation.
Written Answers. - Import of Goods.
219.
I am informed by the Revenue Commissioners that figures are not available as to the quantity, monetary value and type of goods imported into the State from British mail order companies or of the VAT or postal charges collected at the point of entry in respect of such goods.
Importers not registered for VAT in the State pay VAT and postal charges on the delivery of post parcels where the value of the goods in the consignment does not exceed £200; where the value of the goods in the consignment exceeds £200 entry under the Customs Acts is required at the point of entry. As an administrative concession, for reasons of economy in staffing and in order to speed up the flow of traffic through the post, VAT is not charged on postal consignments of small value.
A number of UK mail order firms who have agents here are registered for Irish VAT and account for tax under the internal system in respect of goods consigned to customers in this country. In order to avoid double taxation they are authorised to quote their VAT registration number on these parcels where, as applies in nearly all cases, the value of the consignment does not exceed £200. The Revenue Commissioners have indicated that the arrangements set out above are applied to all postal importations.