Know Your Rights: Online shopping and import charges // Siopadóireacht ar-llíne agus táillí iompórtála

Question

I want to do some of my Christmas shopping on American websites. What are the rules about VAT and customs duties when shopping outside the EU?

Answer (October 2017)

You are importing goods if you buy goods from abroad online or from a mail order catalogue, or if you get goods that are sent as a gift from abroad. In general, when goods are imported into Ireland from a country outside of the EU, they become liable to import charges. These include VAT, customs duty and excise or other duties where relevant. In some cases, you can get relief from import charges.

If someone sends you a gift from outside the EU, and it is valued at under €45, you do not have to pay customs duty or VAT. To qualify for this relief, the gift must be of an occasional nature and sent from one private individual to another.

You can buy some goods from outside the EU up to a value of €22 without paying VAT. The value is calculated on the full value of the item, plus postage and duties. This is also the value that is used to calculate VAT, if it is payable.

If you buy goods from outside the EU valued at more than €150, you will have to pay customs duty as well. Customs duty is normally calculated as a percentage of the full value of the goods including the cost of postage, packaging and insurance.

VAT, customs duty and excise duty are always charged on excisable products (such as alcohol, tobacco and perfume) from outside the EU, whatever their value.

All packages received from outside of the EU require a customs declaration, which is usually completed by the sender. The declaration should include a description of the goods, the value and whether they are gifts or commercial items. Some websites offer to undervalue your goods to avoid import charges. This is illegal. You, as the importer of the goods, are responsible for ensuring that the information provided is accurate and that all duties and taxes are paid. Some websites may also promise delivery from within the EU, which would eliminate any import charges, but are in fact shipping their products from outside the EU. If this is the case, you are liable to duties and VAT.

Ceist

Ba mhaith liom cuid de mo shiopadóireacht Nollag a dhéanamh ar láithreáin ghréasáin Mheiriceánacha. Cad iad na rialacha maidir CBL agus dleachtanna custaim a bhaineann le siopadóireacht lasmuigh den AE?

Freagra

Tá tú ag iompórtáil earraí má cheannaíonn tú earraí ó thar lear ar líne nó ó chatalóg phostdíola, nó má fhaigheann tú earraí a sheoltear mar bhronntanas ó thar lear. Go ginearálta, nuair a iompórtáiltear earraí go Éirinn ó thír lasmuigh den AE, bíonn táillí iompórtala dlite. Áirítear leis seo CBL, dleachtanna custaim agus máil nó dleachtanna eile nuair is cuí. I roinnt cásanna, is féidir leat faoiseamh a fháil ó tháillí iompórtála

Má sheolann duine bronntanas chugat ón lasmuigh den AE, agus má bhíonn luach faoi bhun €45 air, ní gá duit dleacht custaim nó CBL a íoc. Chun bheith incháilithe don fhaoiseamh seo, caithfidh an bronntanas a bheith de nádúrl ócáideach agus é sheoladh ag duine príobháideach amháin go dhuine príobháideach eile. Is féidir leat roinnt earraí a cheannach ó lasmuigh den AE suas le luach € 22 gan CBL a íoc. Ríomhtar an luach ar luach iomlán an ruda, móide postas agus dleachtanna. Is é seo an luach a úsáidtear chun CBL a ríomh freisin, má tá sé iníoctha.  Má cheannaíonn tú earraí ón lasamuigh den AE a bhfuil luach níos mó ná €150 orthú, caithfidh tú dleacht custaim a íoc chomh maith. De ghnáth déantar dleacht custaim a ríomh mar chéatadán de luach iomlán na n-earraí, lena n-áirítear costas postais, phacáistíochta agus árachais. Gearrtar cáin, dleacht custam agus dleacht máil i gcónaí ar tháirgí inmháil (amhail alcól, tobac agus cumhrán) ó lasmuigh den AE, is cuma a luach.

Tá dearbhú custaim ag teastáil ó gach pacáiste a fhaightear ó lasmuigh den AE, a chomhlánaíonn an seoltóir de ghnáth é. Ba cheart go gcuimseodh an dearbhú cur síos ar na hearraí, an luach agus cibé acu an bronntanas nó nithe tráchtála iad.  Ofráileann roinnt suíomhanna gréasáin do chuid earraí a mheas faoina luach chun táillí iompórtála a sheachaint. Tá sé seo mídhleathach. Tá tú, mar iompórtálaí na n-earraí, freagrach as a chinntiú go bhfuil an t-eolas a sholáthraítear cruinn agus go n-íoctar gach dleacht agus cáin. D’fhéadfadh roinnt suíomhanna gréasáin seachadadh a ghealluint ó laistigh den AE freisin, rud a chuirfeadh táilli iompórtála as an áireamh, ach atá i ndáiríre ag seoladh a n-earraí ó lasmuigh den AE. Más é seo an cás, tá tú féin faoi dhliteanas dleachtanna agus CBL.