# VAT & Duty on 2nd Hand Item from USA?



## Dirac (25 Aug 2010)

Hi

Does anyone know what the situation is with regard to having to pay VAT or duty on a 2nd hand item sent over from USA? Value of item is about $3000.

Obviously I know that if it is new then I would be liable, but as it is 2nd hand I was wondering if that changed anything?


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## Protocol (26 Aug 2010)

I looked at www.revenue.ie on your behalf.

I clicked on _Customs_ on the homepage, which brought me here:

http://www.revenue.ie/en/customs/index.html


Then from the left side menu, I choose _Individuals & Customs_:

http://www.revenue.ie/en/customs/public-travel.html

However, that section seems to deal with situations where you travel from abroad.

I'll keep looking on the www.revenue.ie website on your behalf


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## Protocol (26 Aug 2010)

Next, I clicked on _Businesses and Customs_ on the left side menu:

http://www.revenue.ie/en/customs/businesses/importing/index.html

Hmmm, not having much luck there, either. I can't see what I'm looking for,


Next, I clicked on _Tariff_

http://www.revenue.ie/en/customs/businesses/importing/tariff.html

In this section, there is an MS Word document that you can read:

 [broken link removed]


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## callybags (26 Aug 2010)

The item should be accompanied by an invoice stating it's value for customs purposes.

VAT and duty (if applicable) must be paid based on this value.

Obviously the value should be realistic, as the customs can put their own value on it if they feel it is undervalued.


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