Parcels received from Abroad
- Responsibility for delivering incoming international post
- Liability to pay VAT and Customs & Excise Duties on imports from outside the EU
- How are VAT and Customs & Excise Duties collected?
- Charges applied by Delivery Providers for clearing postal items
Responsibility for delivering incoming international post
The organisation providing the postal service in the country of origin will choose a Service Provider to act as its delivery agent in Ireland. The delivery agent can change from time to time.
An Post took over responsibility for the delivery of all parcels from the United States from 1 January 2005. Prior to this the United States Postal Service (USPS) used General Logistics Systems (GLS) as its agent.
Liability to pay VAT and Customs & Excise Duties on imports from outside the EU
All parcels and packages arriving into Ireland from outside the EU have to be presented to customs for clearance and the required charge in respect of VAT and Duty must be paid to the Revenue Commissioners on behalf of the addressee before delivery is made.
Click here for link to Revenue Commissioners website www.revenue.ie
Parcels coming from within the EU are not subjected to these charges as VAT & duties are already included in the price of the goods within the parcel.
How are VAT and Customs & Excise Duties collected?
This will depend on the Company which has been selected to deliver the parcel/package and varies from one provider to another. The following situations may apply:
- Delivery provider pays the fee to clear the item and then charges the addressee directly.
- Delivery provider advises the addressee of the applicable charge and requires payment prior to effecting delivery.
- Delivery provider gives the addressee an opportunity to deal personally with the Revenue Commissioners.
Charges applied by Delivery Providers for clearing postal items
These charges are devised by the Service Provider chosen and can vary from one to another. ComReg has no regulatory input to the charge imposed for this service. Usually these charges are based on a percentage of the value of the goods stated to be in the parcel/package with a minimum charge of between €5 and €25. It is advised to contact the Delivery Provider for accurate information in regard to these charges.
