VAT & Duty on 2nd Hand Item from USA?

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?

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

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]

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.