Dáil Éireann Debate, Tuesday - 18 October 2022
286. Deputy Peadar Tóibín asked the Minister for Finance if his attention has been drawn to the fact that there are no TARIC codes, or appropriate codes for ancient coins, and that collectors and dealers are having problems getting them shipped to Ireland from the United Kingdom (details supplied); and if he will see if the matter can be addressed. [51629/22]
Amharc ar fhreagraI am advised by Revenue that they use a standardized system of classification of goods, which is also used by all Customs administrations within the EU to classify goods which are imported into the EU from any non-EU country, including the UK or exported from the EU. The TARIC database is based on the World Customs Organization (WCO) Harmonized System and is maintained by the European Commission and is updated daily.
I am advised by Revenue that there are TARIC codes for ‘Ancient coins’ , which apply where they meet the criteria set out in the Harmonized System Explanatory Notes including the condition that they are no longer legal tender. In this regard, the classification of “Ancient coins” is set out in the table below.
|
TARIC Code |
Description |
Rate of Customs Duty |
|
9705 31 00 00 |
Collections and collectors’ pieces of numismatic interest - Of an age exceeding 100 years |
0% |
|
9705 39 00 00 |
Collections and collectors’ pieces of numismatic interest - Other |
0% |
Further information on the classification of ‘Ancient coins’ is available from Revenue at tarclass@revenue.ie
