With Black Friday and Cyber Monday being two of the busiest periods of the year for online shopping, Revenue is reminding consumers to check whether the advertised price of goods includes all tax and duty costs before making a purchase.
Where these costs are not included in the advertised price, additional charges such as VAT and Customs Duty may apply when the goods arrive in Ireland.
Outlining the continued importance of these rules, Ms Maureen Dalton, Head of Revenue’s South East Frontier Management Branch, said: “We are again reminding consumers that when buying goods online from outside the European Union, including from the United Kingdom (excluding Northern Ireland), additional costs can arise before your goods are delivered. Customs formalities apply, and VAT is chargeable on all goods imported into Ireland, regardless of their value.”
Ms Dalton explained how consumers can avoid unexpected charges when their goods arrive for delivery.
“If you plan to take advantage of Black Friday or Cyber Monday offers, always check whether the total price you are paying includes Irish VAT and any Customs Duty that may apply. Some online retailers include tax and duty meaning all taxes are included at the time of purchase, and no further Revenue charges arise on delivery. If a website states “taxes and duties included” or shows import charges at the checkout, then no additional charges, should arise on delivery. However, if this is not the case, you will be required to pay the relevant charges to the postal service or courier before your goods are released.”
“For guidance on the online retailers policy in relation to any potential customs duties or taxes, buyers should consult the Delivery & Shipping , Terms and Conditions or International Orders sections typically located at the bottom of the website’s main page. Where a website does not make this clear, customers should assume that VAT and Customs Duty may still be payable when the goods arrive in Ireland.”
Ms Dalton also highlighted that even small online purchases are liable.
“Import VAT is payable on all goods arriving into Ireland from outside the EU, no matter how small the purchase. For example, if you buy a Christmas decoration online for €15 from a non-EU country, and the postage is €3.50, VAT at 23% will apply to the combined amount, resulting in €4.26 VAT to be paid before delivery.”
“If the purchase price of the goods alone exceeds €150, both Customs Duty and VAT may apply. For example, a pair of runners purchased from the UK for €250, with €12 shipping, could attract an additional €84.86 in Customs Duty and VAT.”
Revenue has also issued a warning about counterfeit goods and online scams.
“Revenue continues to work closely with rights holders to protect consumers and legitimate businesses from the sale of counterfeit goods. If items are suspected of infringing intellectual property rights, they will be detained by Revenue and checked with the rights holder. Consumers should be aware that counterfeit products are often of inferior quality and, in some cases, unsafe.”
“We also encourage the public to remain vigilant against online scams and fraudulent sellers, particularly around high-demand shopping periods. Always ensure you are buying from a reputable source, and be cautious of prices that appear too good to be true.”
Ms Dalton concluded: “No customs formalities apply when shopping online from Ireland or other EU countries. However, when buying from outside the EU, be aware that low prices may not include tax or duty, and additional administration fees charged by postal operators may also apply. Taking a few minutes to check the full cost before confirming your purchase can prevent disappointment or delay later on.”
Further information on tax, duty, and import rules for goods purchased online for personal use can be found at www.revenue.ie.