# FedEx invoice for Duty and Taxes



## solstice (21 Jun 2010)

A few weeks ago I ordered stuff online. It was a small package(2lb), value of goods $130. The postage paid was approx €35. 

This week I receive an invoice from FedEx asking me to pay an additional €33 in Duty and Tax. In their letter they refer to my purchase as an 'import' - is this correct? I thought importing would only apply to something bought in bulk or for commercial purposes etc and not to small amounts by individuals ? 

I have bought online from the US several times in the past, including several hundred dollars worth and never did an invoice like this arrive a few weeks later. My other purchases have been delivered both by ordinary post, and courier(but I can't remember if it was FedEx or some other courier). 
So I feel there must be some mistake, or is this some new law that has come in?

I looked on revenue.ie but couldn't find anything to answer my questions.


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## mathepac (21 Jun 2010)

solstice said:


> ... So I feel there must be some mistake ...


There is no mistake. All purchases, aka imports, from outside the EU, in bulk or individual items, may be subject to varying import duties, taxes, and VAT at local rates and customs clearance charges by the carrier. Your previous imports slipped through unnoticed; be grateful.


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## solstice (21 Jun 2010)

So how is this calculated I wonder.. is it based on a % of the stated value of the goods? 

Here is how they break it down in the invoice:

Disbursements out of the scope of EU VAT...........    €21.03 
Clearance Admin Charge Vatable at 21%.............      €10.00 
VAT @ 21%.......................................................                                             €2.10
TOTAL..............................................................€33.13

Also could someone explain what is meant by "Disbursements out of the scope of EU VAT"?


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## mathepac (21 Jun 2010)

solstice said:


> So how is this calculated I wonder.. is it based on a % of the stated value of the goods?  ... Also could someone explain what is meant by "Disbursements out of the scope of EU VAT"?


FedEx should be able to answer all your queries. They'll have a contact number on the invoice / delivery docket.


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## Protocol (22 Jun 2010)

solstice said:


> So how is this calculated I wonder.. is it based on a % of the stated value of the goods?
> 
> Here is how they break it down in the invoice:
> 
> ...


 
Fairly simple.

You imported goods from outside the EU, so your imports are liable to customs duty and VAT.

In this case, the customs duty seems to be NIL, which is often the case, depending on the type of goods.

The rate of VAT is 21% on your purchase of 130 USD (about 100 euro), so the VAT owed to the Revenue comes in at 21.03.

Then the courier charge their own fee of 12.10.  So you owe 33.13.

"Disbursements out of the scope of EU VAT" means your purchase was not charged EU VAT by the seller, so the courier was obliged to charge you VAT on the imports.


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## solstice (22 Jun 2010)

It's handy to know how it's calculated - may think twice before buying next time! Thanks for explaining


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## Protocol (22 Jun 2010)

Yes, many people are not aware that duty and 21% VAT are payable on most non-EU imports.


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