VAT on second hand items from outside the E.U...

dryadssaddle

I was wondering, does anyone know if a family member (living in the U.S.A) was to post a camera that they bought in the U.S.A and shipped it over to Ireland, can you get caught for customs VAT even though they had already been using it?

heffsarmy

Yes youuwill have to pay customs VAT (if u get caught), I had to pay it on canon camera I bought secondhand a few years ago.

dryadssaddle

i wonder if there's a difference though because you paid for the item but i won't be paying. what do you think?

AnCatDubh

i think your question should be directed to revenue.ie

I think this is what you are looking for;

http://www.revenue.ie/en/customs/leaflets/pn1179.html

Relief from payment of Customs Duty and VAT is allowed on gift consignments from outside of the EC. where the following conditions are met:

The value of the gift does not exceed €45.
The gift is correctly declared (see paragraph 5).
It has been sent from a private person abroad to another private person within the EC
The gift is for the personal or family use of a private individual in Ireland.
There is no commercial or trade element i.e. the goods have not been paid for.
Alcohol, tobacco products, perfumes or toilet waters are within the allowances set out in paragraph 4.3 (no relief from VAT or Excise Duty). Anything over those allowances is liable to charges.
The gift is of an occasional nature only, such as a birthday or anniversary.

Unless your camera equipment isn't worth very much then my reading of this is that you are still liable for customs / tax. It kinda stands to reason if you think about it.

There is further information on the link which will be of benefit.

dryadssaddle

that's perfect, thank ye so much.

el_loco_blanco

You are liable to pay customs tax on everything imported from outside the EU abover a certain limit (circa €80). When I got married a few years back I was taxed on presents sent from the USA from my wifes family!