Ireland, as an EU Member State, is a member of the EU Customs Union, which is underpinned by EU legislation, the Union Customs Code. Under this legislation, Customs import declarations are required for all goods imported to the EU from all non-EU countries. This is an EU requirement and is mandatory in all EU Member States including Ireland.
The Customs import declaration provides details on goods that are being imported into the EU customs territory. The declaration has three essential parameters that determines what Customs Duty is applicable upon importation, namely classification (what is the actual product); origin (what country was the good produced in) and valuation (what is the price of good that the rate of import duty should be applied to). In addition to Customs Duty, VAT is also due at the point of importation and the rate of VAT applicable is the same rate as applies to goods sold within the State. For example, goods sold within Ireland that are zero-rated, are also zero-rated at importation. VAT is chargeable on the value of the goods including any Customs or excise duty, transport and insurance costs.
The Customs declaration can be lodged by the importer, or a Customs representative who has been engaged by the importer to lodge a declaration. For goods purchased online by an individual, the Customs declaration is usually lodged by the courier / postal company who is acting on behalf of the importer.
When all import charges e.g. Customs Duty and Import VAT, are paid in full, the goods can be delivered to the importer. For most eCommerce cases, the import charges are paid by the courier / postal company who then collect the charges from the individual on whose behalf they are acting. Individuals should always check the terms and conditions of the retailer who may arrange delivery or the terms and conditions of the courier / postal company if they are arranging delivery themselves.
Neither the Department of Finance nor Revenue has a role to play in the regulation of fees charged by businesses who deliver goods to an importer. That is a commercial contract between the business and the importer. These businesses do not act on behalf of, nor do they collect the relevant taxes and duties on behalf of Revenue, but rather they act on the behalf of the importer and assist the importer in the clearance of their goods imported from outside the EU.
