6.2 Customs Duties
Customs duty is payable on goods imported into Ireland from outside the EU.The actual rate of duty depends on the nature of the goods. VAT is also payable on imported goods at whatever rate would apply to their supply in Ireland. Customs duty payable is included in the value of the goods for VAT purposes.
There are two exceptions to this general rule:
- Consignments of a value not exceeding €45 or £36 which are sent as gifts from private individuals for the exclusive personal/family use of the recipient. Such consignments are admitted free of customs duty and VAT.
- Packages with a value not exceeding €22 or £18, regardless of their commercial status.These packages can be admitted free of customs duty and VAT. This relief is known as the "De Minimis Relief" or more commonly as the "small packages" relief.
In addition, customs Regulations provide for the waiving of customs duty of less than €10 or £8 on goods contained in one consignment or parcel.