I propose to take Questions Nos. 168, 169 and 171 together.
Goods purchased online from American based retailers are liable for both Customs Duties and VAT. The rate of VAT charged is at the same rate as applies to the sale of similar goods within Ireland. Customs duty is normally charged as a percentage of the value, with the percentage varying depending on the type of goods. There are provisions for some goods of a negligible value where Customs Duty and/or VAT may not be payable.
Where goods are ordered online from a retailer in the UK (or any other EU member state), and the total supplies provided by that retailer in a calendar year exceed €35,000, the retailer must register and account for VAT in Ireland at the appropriate Irish rates. If the threshold is not exceeded, the supplier may, nevertheless, opt to register and account for Irish VAT on their sales. Where a UK retailer does not exceed the threshold or does not opt to register for VAT in Ireland, VAT is liable and payable to the UK.
I am advised by Revenue that information on payments of VAT or Customs Duty is not compiled in a manner that allows the amount of tax or duty paid on goods from the UK or USA to be separately identified from other payments.