New Import Duty/VAT Thread. Read Post #1 for Rules Updated 10/9/2024

jor el

Gelena wrote: »

Hi. I bought a tablet from alliexpress. I paid around 110 euro included delivery. They put invoice on package for 50 dollars (I found it after I got it). Delivery was made by DHL. I expected vat 21%, it means around 25 euro. I received a package in time and delivery man ask me to pay exactly the same amount of a money..... BUT thing is DHL NEVER asked how much I PAID. On a box it was 50 dollars invoice. How did they count how much tax I have to pay... I’m very confused....How????

Are you saying that they valued your product wrongly, or that they ignored the false declaration on the package, and valued it correctly? If the value they used was the true value of the product, then you have no complaint, and no one here is going to help you in evading tax (it's illegal).

If they valued the product wrongly, then you can write to DHL and show proof of what you paid, then ask them to reassess it.

Gelena

jor el wrote: »

Are you saying that they valued your product wrongly, or that they ignored the false declaration on the package, and valued it correctly? If the value they used was the true value of the product, then you have no complaint, and no one here is going to help you in evading tax (it's illegal).

You took it so wrong... I said that I was very surprised that They without asking, gave me a RIGHT quotation. Even They had a wrong invoice on a package and Didn’t ask me about my payment for this Company. I expected that I HAVE to PAY a tax and I have read so many posts on this website before ordered one thing from China. I didn’t ask for advice. Yes, it was a wrong invoice, But...I’m not going to repeat again what I said before....Just still wondering How they could guess correctly on so short time, price which I paid.:rolleyes:... That’s IT!!!:p:D

DYLF

nlgbbbblth wrote: »

Happens every time with DHL - in my experience.

Seems to be issued automatically.

Correct they are issued automatically and posted out. but once you've paid you've paid

Boardrat

Hi, I somehow managed to not pick the prepaid charges delivery option, no idea how but anyway, and was stung for a large customs/duty fee. My dad rang me this morning with your man at the door, and I was just coming out of an exam and not thinking very clearly so I told him to pay it and I'd pay him pack. I'm now thinking I'd be better off just sending the whole package pack, if I do this will the customs/duty/vat be refunded? It surely should be, if I returned an item to a shop here I'd get my VAT back. How do I go about this, i've been googling to no avail for an hour now.

troyzer

Right.
A lot of what was originally posted didn't really make sense to me so I was wondering if someone could specifically explain what's gonna happen in my situation?
Bought a few of those ridiculously cheap factory sourced jerseys from China. Came to around 70 euro and 10 euro with EMS.
They just arrived in Portlaoise yesterday afternoon and while I'm not expecting them to be here by the morning I really hope I don't have to pay more. This customs thing was only brought to light recently and it's alarming to hear I might have to reach into my pocket again. I ordered a jersey from the US a few months back and didn't have any issues.
Anyone care to explain?

Cheers.

jor el

troyzer wrote: »

Bought a few of those ridiculously cheap factory sourced jerseys from China.

If these are counterfeit branded goods, then you won't get them. They'll be destroyed by customs.

troyzer wrote: »

Anyone care to explain?

What is there to explain? It's all in post #1.

Smithwicks Man

Hi, I've read through the first post and tried searching for an answer online but I'm hoping someone can help me cause I'm really clueless when it comes to this.

I'm buying 20 cigars from the US. They cost 21 dollars and shipping is 45 dollars. (50 euro total)

1st of all am I right in saying that I will have to pay 20 odd percent tax on the full 50 euro?

Secondly do I have to pay other charges such as customs duty/excise duty?

Thirdly, How exactly do I pay these charges? Like do I just have to give permission for the money to my account?

And lastly if I don't pay these charges in a certain amount of time, will I lose my purchase?

Any help would be greatly appreciated. Thank you! And sorry if these questions are stupid!

cbyrne11

Smithwicks Man wrote: »

Hi, I've read through the first post and tried searching for an answer online but I'm hoping someone can help me cause I'm really clueless when it comes to this.

I'm buying 20 cigars from the US. They cost 21 dollars and shipping is 45 dollars. (50 euro total)

1st of all am I right in saying that I will have to pay 20 odd percent tax on the full 50 euro?

Secondly do I have to pay other charges such as customs duty/excise duty?

Thirdly, How exactly do I pay these charges? Like do I just have to give permission for the money to my account?

And lastly if I don't pay these charges in a certain amount of time, will I lose my purchase?

Any help would be greatly appreciated. Thank you! And sorry if these questions are stupid!

You'll probably have to pay duty as well as customs on them since they're tabacco not sure how that works but you'll het something through the door, if its similar to customs you'll have to go to a depot and pay the charges when your collecting them, bring exact change they don't have tills for some reason

Smithwicks Man

cbyrne11 wrote: »

You'll probably have to pay duty as well as customs on them since they're tabacco not sure how that works but you'll het something through the door, if its similar to customs you'll have to go to a depot and pay the charges when your collecting them, bring exact change they don't have tills for some reason

I was afraid of that.. Can this be paid online or where exactly would I have to go to collect them? thanks for your help.

Edg3

Seems like the right place to ask and hope no one asked already. I ordered a dvd off hmv.co.uk and this morning got told I needed to pay 25euro to customs, didn't think I'd have to since their in the EU zone, I was even told in HMV here to do it as they didn't know when they'd be getting the dvd boxset back on stock. Cost me just under 80 euro off hmv.

jor el

HMV ship from Jersey, which is not in the EU.

Edg3

jor el wrote: »

HMV ship from Jersey, which is not in the EU.

Interesting, I didnt know that, I thought play.com was the only one to do that... So that means I've been spending extra to ship from HMV instead of Play.com to avoid the import duties (or whatever it is) and til now have somehow avoided them. Weird. I was using HMV for anything over 22euro and play.com for anything below that after Customs told me about the limit. Well thats annoying. Its weird because I asked in the Post Office today where the parcel was coming from and they said the UK. Oh well, I sent it back, I just refused to give them 25euro more on top of what I'd already spent. Thanks for the reply.

jor el

From the post office's point of view it will still be incoming UK post, but it's origin is outside of the EU. Jersey and Guernsey are Crown Dependencies, and not part of the EU (though they are UK territories).

Many "UK" companies ship from there in order to avoid tax liabilities.

Edg3

Yeah your 100% right. I looked at where you send returns and its Guernsey. That I didnt know. Feel stupid now, I've been buying off them instead of Play because I thought VAT and Customs were paid, and I was paying more from HMV then Play. Thanks for the reply, helped clear up that for me!

SymphonyX

You say Limit for duty is €150, limit for VAT is €22 for purchases....
Does this still apply if the purchase is up around €1'500... I got myself a new Camera from the US..... Just wondering am I going to get a big slap from customs when it arrives?

AngryGoldfish

SymphonyX wrote: »

You say Limit for duty is €150, limit for VAT is €22 for purchases....
Does this still apply if the purchase is up around €1'500... I got myself a new Camera from the US..... Just wondering am I going to get a big slap from customs when it arrives?

Depending on a few factors there is a strong chance you will be taxed a substantial amount of money. I suspect it will be around €350-400. But bear in mind that if you bought the same camera from a UK or European distributor, you'd be paying the same amount plus whatever mark-up that specific dealer wants to make. You also have to pay more shipping charges that way.

Personally, if a product is produced in America, or if at least the business is based in America, I try and buy direct and import it into the country. Not only because on occassion I am not taxed, but because it often works out cheaper even with the VAT, duties and shipping. However, if it something like a camera, I buy locally because camera's are prone to breakage and would cost a lot to return. But for the few things that I buy regularly (guitar effects pedals) I always buy from America if it's made in America. They never break and if they do I can fix them myself.

rubadub

I emailed revenue about the €22 limit, in some old threads I was saying the limit is higher than €22 in most cases and they confirmed it. €26.08 at the current 23% VAT rate. The limit was higher when VAT was 21%

Hi,
I was reading on revenue.ie that the limit is €22 until something is applicable for VAT when importing from online shops

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

Consignments not exceeding a total customs value of €22 may be imported without payment of VAT.

However it goes on to say

Where the customs duty on a consignment of goods amounts to less than €10 it will not be collected. Similarly, VAT liability amounting to less than or equal to €6 will not be collected.

So on typical imported items like a DVD the VAT is 23%, so if the DVD is €25 it is above the €22 threshold limit, but the VAT would only be €5.75 so is below the €6 limit. Am I right in thinking that this in effect means the real threshold value for non-excise items at 23% is €26.08 -since only items above this value will have VAT equal or above €6.

Thanks

Dear ***,
Your calculations in the example you quoted are correct but do remember that, if the freight costs or the VAT rates increase, the €22 threshold will produce a different result. This threshold is set in European Law, while the €6 de minimus limit is just a local practice based on administrative expedience.

Regards,


****
Customs Division

SymphonyX wrote: »

You say Limit for duty is €150, limit for VAT is €22 for purchases....
Does this still apply if the purchase is up around €1'500

The OP says

it is subject to VAT and possibly duty, if it exceeds the limits. Limit for duty is €150, limit for VAT is €22

€1500 exceeds it, I don't see the confusion. Digital cameras are 0% duty, I am not sure about normal cameras.

MayoForSam

I've just after buying a cheap tablet from China ($140 plus $23.27 DHL delivery), I expected to get done for customs. I calculated the amount here: http://www.dutycalculator.com/new-import-duty-and-tax-calculation/saved_calculations/view_details/63815774/, amount due should have been around €29.

However, DHL sent me a text to say I actually owe €44.53 in customs import taxes, this seems to be on the high side.

What administration charge do DHL normally impose, hardly €15?

jor el

MayoForSam wrote: »

What administration charge do DHL normally impose, hardly €15?

That's exactly what they charge, and it's in post #1. The fee can be up to €15.

Mbyte

I recently bought a product online that I bought around €1000. I then realized that I would probably have to pay VAT. These thoughts brought me here.

I was wondering on the legality of side of things. If I purchase a product online, I bought the product. When a delivery company delivers the product with VAT charges, they are holding my property and won't release it to me because of the protocols in place (such as paying tax). If I don't pay the taxes the package is then "deemed" to be rejected and sent back to the sender.

Would I be correct in my assertion?

Or is there some oddball work around that nothing can be owned on a purchase without paying the tax on it. Meaning I technically own it until it enters the country.

Thanks

sceach

Just a query: if i travel to the states bringing my own expensive camera must i have proof on me that i brought it out with me to show to customs on my return.
Thanks
Sceach

pleasant Co.

Mbyte wrote: »

I recently bought a product online that I bought around €1000. I then realized that I would probably have to pay VAT. These thoughts brought me here.

....

Dunno what you're getting at, but if you owe customs duty/VAT you have to pay it to get your item.

If you refuse to pay those charges then the delivery company can send your package back, (how long they'll hold onto the package varies from company to company).

Considering that you think you will have to pay some sort of charge I guess your item is coming form outside of europe and in that case you might run into trouble getting a refund (certainly is a possibility to consider, have you contacted the company you bought the item from to see what their stance is?) and I definitely would not expect to get any delivery related charges back from the company you bought the item from in the event that they do refund you.

Mbyte

sceach wrote: »

Just a query: if i travel to the states bringing my own expensive camera must i have proof on me that i brought it out with me to show to customs on my return.
Thanks
Sceach

As far as I'm aware there shouldn't really be a problem. The problem may rise if they hold you up to search your bag. If the customs think that you bought the camera abroad and made it look like that you had it then just react like you should, look at them as if they've two heads. Don't be submissive and look guilty when your not and deny out right any accusations they come up with. Coming home with a bag full of cigarettes might not help either. If your really up tight about it then take a picture with you and your camera with something Irish in the background.

To be honest if all you have is a camera and that's typically the only thing that may have been "bought" I'd imagine they'd let it slide because they can't really prove it. Too much hassle

CoachTO

sceach wrote: »

Just a query: if i travel to the states bringing my own expensive camera must i have proof on me that i brought it out with me to show to customs on my return.
Thanks
Sceach

I bring my camera everywhere with me and travel to the states a lot and the times i have been stopped they never bother asking about my camera as its in its own case with the extra lenses. My camera is a couple of years old and still looks new and nothing ever said. You should be fine.

5500

Quick Fedex query
I bought an item about 2 months ago that was damaged upon arrival (box was ok but Item was damaged inside) So I returned it to the sender for a refund.

Fast forward to now and fedex have sent the customs bill. I informed them that I returned the item ect but they insist that I still need to pay the import duty first, and then write to revenue seeking a refund.

Im just wondering if this is the norm in such cases?

RockyTwoArms

jor el wrote: »

That's exactly what they charge, and it's in post #1. The fee can be up to €15.

Is this charge avoidable or regulated?

FYI - Nightline have previously waived any charge for such "handling"

An Post charge a flat rate of €6, however the invoice is issued by the Revenue Commissioners. When queried about this an Post and Revenue ignored the question.

From the feedback I receive the delivery companies are operating as collection agents for Revenue and we must pay for the pleasure.

Revenue officials have told me that VAT cannot be prepaid or paid electronically to them directly. An Post informed me that they cannot give me the package without collecting the VAT and their charge.

This is essentially a stealth tariff on traders from outside the EU.

jor el

RockyTwoArms wrote: »

Is this charge avoidable or regulated?

No and yes, respectively.

RockyTwoArms wrote: »

This is essentially a stealth tariff on traders from outside the EU.

It's not a stealth charge, as it's well publicised.

RUDOLF289

RockyTwoArms wrote: »

Is this charge avoidable or regulated?

FYI - Nightline have previously waived any charge for such "handling"

An Post charge a flat rate of €6, however the invoice is issued by the Revenue Commissioners. When queried about this an Post and Revenue ignored the question.

From the feedback I receive the delivery companies are operating as collection agents for Revenue and we must pay for the pleasure.

Revenue officials have told me that VAT cannot be prepaid or paid electronically to them directly. An Post informed me that they cannot give me the package without collecting the VAT and their charge.

This is essentially a stealth tariff on traders from outside the EU.

Hi Rockytwoarms,

Obviously € 15 is a major outlay.

The way to circumvent the € 15 handling fee is as follows ;

1) on receipt of the DHL or UPS or FEDEX tracking number contact the respective courier company and instruct them not to clear the shipment on your behalf.
2) You then can file the customs entry to Customs, issue payment to Customs and look after all that administration yourself

Courier companies are not acting as collection agents. You have the choice of looking after the import formalities yourself (and all the hassle that entails) or leaving it up to the courier company.

Bear in mind that the courier companies have a major security (i.e. customs bond) filed with customs in order to allow them to process the shipments as efficiently as possible. For every shipment that comes in that has a dutyable value, the courier company actually has to produce an entry to customs and settle the duty and or VAt through their bond facility.

In my view the courier companies providing that service are entitled to be remunerated for that work and putting the security / bond in place.

That's my tuppence/hapenny worth

Cheers,
Rudolf289

bren50c

5500 wrote: »

Quick Fedex query
I bought an item about 2 months ago that was damaged upon arrival (box was ok but Item was damaged inside) So I returned it to the sender for a refund.

Fast forward to now and fedex have sent the customs bill. I informed them that I returned the item ect but they insist that I still need to pay the import duty first, and then write to revenue seeking a refund.

Im just wondering if this is the norm in such cases?

I am also wondering the same thing. I have a warranty replacement computer part coming from ems china. I paid vat the first time and i'm wondering has anyone paid and got a refund when the return item comes?

ier

Question about "free shipping". I bought an Item from outside EU. Paid 140 euro for the item. The delivery normally would cost 100 euro but because of a promotion it was free... It arrived by DHL, and I was asked by them to pay VAT on 240 euros. I know that VAT is supposed to include delivery, but I paid only 140 to the seller. Delivery costs were paid by them. Is there anything I have to do about this, or do I have to pay VAT for delivery, even if it was paid for by the sellers? Thanks.

DYLF

ier wrote: »

Question about "free shipping". I bought an Item from outside EU. Paid 140 euro for the item. The delivery normally would cost 100 euro but because of a promotion it was free... It arrived by DHL, and I was asked by them to pay VAT on 240 euros. I know that VAT is supposed to include delivery, but I paid only 140 to the seller. Delivery costs were paid by them. Is there anything I have to do about this, or do I have to pay VAT for delivery, even if it was paid for by the sellers? Thanks.

whether you paid for it or not the shipping still cost someone money. customs will charge YOU VAT on the cost of the goods and the shipping charges now matter who paid them. no way around it im afraid.

ier

Thanks for the reply DYLF. Another similar question then. If there is a promotion "Buy 2 get 1 free", so I only pay for 2 items but receive 3, will I have to pay VAT on all three items? (does the same logic apply? The third item was not free, they paid for it, but you still have to pay the VAT)

rubadub

ier wrote: »

I know that VAT is supposed to include delivery, but I paid only 140 to the seller. Delivery costs were paid by them.

This is why I hate this 'free' delivery marketing nonsense. The delivery was included in the price you paid, as normal, there are no volunteer postmen or takeaway delivery people.

With mymemory.co.uk they used to say 'free delivery' on the site, but when you got the invoice/receipt it would have it listed separately and the listed price of the item dropped accordingly.

You could try emailing the company and asking for a new receipt listing it for what it really was. A €40 item and €100 delivery. Or try emailing and saying this to revenue. I find revenue respond to emails quick enough, and I expect this comes up a lot.

It may be more difficult as it went through DHL who collected it, rather than an post, have you paid them yet?

ier

rubadub wrote: »

This is why I hate this 'free' delivery marketing nonsense. The delivery was included in the price you paid, as normal, there are no volunteer postmen or takeaway delivery people.

With mymemory.co.uk they used to say 'free delivery' on the site, but when you got the invoice/receipt it would have it listed separately and the listed price of the item dropped accordingly.

You could try emailing the company and asking for a new receipt listing it for what it really was. A €40 item and €100 delivery. Or try emailing and saying this to revenue. I find revenue respond to emails quick enough, and I expect this comes up a lot.

It may be more difficult as it went through DHL who collected it, rather than an post, have you paid them yet?

Yes I agree with you, this time however it's slightly different. This "free" delivery is not really a promotion they are having for everyone. I originally picked an item that went out of stock, so as a compensation, they offered me to choose another item and have the delivery paid by them.

140 is the normal price for the item I received. Delivery charges were paid by them, and are not really included in the 140. So I can't ask the company for a new receipt that would include the shipping charges.

EDIT:
I do have paypal/credit card records that show I paid them only 140 euros. According to DHL the shipping price was estimated by the customs and added to what the receipt said was the price for the item (the estimation did match the actual shipping price more or less)...

gfoster

I've a serious problem going on with dhl at the moment.

Long story short, I ordered a package from hong kong which was free shipping etc etc.
It arrived at my door by dhl, the package in total was $100, i asked the driver was there any import duty and he said '' doesn't look like it, if nothing asked then say nothing'' along them lines.
I was like fine, i receive packages every week, sometimes I've to pay duty but most times i don't.

Now 3 months later i get a letter with a fine of €5 on an outstanding invoice from dhl of an import duty value of €58 on the item.
At this point I've no idea whats goin on because its months later, that actual day i get a phone call from dhl saying i had the outstanding duty to pay etc etc.

So i said i need to time to look at things, looking at the figures, the item cost €79 at the time and i'm paying €58 duty.
That's insane! 75% duty on an item.

What i'm most annoyed about is that when i receive the item at the door, i'm ment to have the option to accept these terms of paying the duty or not, which they'll take the item and do whatever they want send back to seller, auction off etc and i did not have that choice to accept these terms now, which i would NOT of payed anyway, €58 on something that cost 79, HA!
My only choice now is to just pay dhl ''as a member of dhl said'' or take legal action.

Dhl even said themselves they where in the wrong and they have no idea how i got my package without paying duty at my door, that the driver should of had an invoice.

Now in saying that, i've been looking up about this and have now received a letter in the post from a debt collector looking for the duty.

Can i ask now, who is responsible now, am i to pay because i did not get the option to accept these terms or should dhl pay because they didn't do there job correct? i.e. Not letter me know that there was duty to be payed before giving me the package.
I know its ONLY €58 but its more or less the principle than anything.

By the way i said long story sort because this has happened to me before which i payed in the end but i'm now PI**ED OFF about this.

Sorry for the long post!

DYLF

what has happened is that the VAT amount wasnt on the drivers sheet when he delivered it to you so he didnt know any better. a letter should have been posted to you the following day or two to advise you of the VAT, which clearly wasnt. when the vat is unpaid for about 2/3 months it automatically goes to a debt collection agency so what they are asking you to pay now is the VAT and a fine for them having to get someone to collect the money from you.

My only choice now is to just pay dhl ''as a member of dhl said'' or take legal action
unfortuanatly taking legal action will get you nowhere. call DHL and ask to speak to their VAT department. explain the situation and that someone in customer service has admited fault and tell them you are not happy with paying the additional fees. the 2 girls that work in the VAT dept will usually be help you out

sonyvision

Hi boarders... not sure if this has been answered if it is im sorry..

currently in the US on a J1 visa at a camp for the summer.. i want to post home a gift for the girlfriends birthday in 3 weeks the value of it is 75 dollars just like a top and a pair or jeans...
would i run into much of an issue with customs and vat haven to be paid since its for her birthday and im living here for 3 months ??

if so how would it work

thanks for any 1 who can help

DYLF

still works the same. she will most likely have to pay vat and duty on it when she recieves it.

sonyvision

DYLF wrote: »

still works the same. she will most likely have to pay vat and duty on it when she recieves it.

Thanks man thats what im thinking too. Nearly tempted to send 1 item see if it makes it there the value is 30 ish dollars which means its below the gift value so she might not have to pay tax on that item possibly

rubadub

sonyvision wrote: »

the value is 30 ish dollars which means its below the gift value

Remember that the value is the shipping and item value combined, so the cheaper the shipping the better.

You would have to mark it a gift, probably formally on the customs slip, and best put a card or something in it.

The other option of course is buying something on the likes of amazon.co.uk and have it sent gift wrapped to her. A customs invoice would not go down well!

sonyvision

rubadub wrote: »

sonyvision wrote: »

the value is 30 ish dollars which means its below the gift value

Remember that the value is the shipping and item value combined, so the cheaper the shipping the better.

You would have to mark it a gift, probably formally on the customs slip, and best put a card or something in it.

The other option of course is buying something on the likes of amazon.co.uk and have it sent gift wrapped to her. A customs invoice would not go down well!

Its an abrocrombia and fitch item i paid 34 dollars shipping is 12 dollars... If i put a card in it and sent it airmail i say it would be ok.... Or i could wait till im home in September but then its in my suite to take back

brasher

I have bought an item on ebay from within the EU, tracking shows it as "sent to customs", is that that standard for everything coming in to the country? I presumed anything from within the EU would bypass customs?

rubadub

brasher wrote: »

I have bought an item on ebay from within the EU, tracking shows it as "sent to customs"

Are you certain it was sent from within the EU. Many shops pose as EU sellers but are really not. Post a link to the auction itself if you are in doubt.

brasher

rubadub wrote: »

brasher wrote: »

I have bought an item on ebay from within the EU, tracking shows it as "sent to customs"

Are you certain it was sent from within the EU. Many shops pose as EU sellers but are really not. Post a link to the auction itself if you are in doubt.

The country of origin on the anpost tracking page says Romania, so i presume that's right? I'll post a screen cap when I'm not on my phone.

brasher

Here's a link to the An post tracking page and here's the ebay auction. Thanks for your help!

AngryGoldfish

brasher wrote: »

I have bought an item on ebay from within the EU, tracking shows it as "sent to customs", is that that standard for everything coming in to the country? I presumed anything from within the EU would bypass customs?

As far as I know there are still customs departments for EU shipments. They still have to check for dangerous packages and whatnot.

brasher

Thanks, that's what I hoped. I didn't fancy having to pay surprise VAT!

brasher

In case anyone is interested, the package was released today. Thanks for the feedback.

Alangers

Can anyone help me out. I am looking at getting about 240 mini bottles of Jagermeister from Austria. They are for my own personal use and not for resale. The shipment will cost about €250 including shipping making the bottles about €1 each. They cost about €1.80 in ireland. What would my liability for excise duty be. How is it calculated. I am paying VAT on the purchase in Austria. Any advice would be appreciated.

rubadub

http://www.revenue.ie/en/tax/excise/duties/excise-duty-rates.html

€31.13 per litre of alcohol in the spirits

That is per litre pure alcohol, i.e. if you imported 10litres of 40% alcohol it is 4L of pure alcohol. So you have to work out how much is in the bottles.

Also if I understand this below, it seems you might be liable for VAT too, or rather the seller should be doing it

http://www.revenue.ie/en/tax/excise/leaflets/pn1879.html

3. Distance Sales (internet shopping and mail order)

Where excisable products that have been subject to tax in another Member State and delivered to a private individual in the State, excise duty and VAT must be paid in the State. These "distance sales" include purchases via the internet or by mail order (e.g. from a newspaper advertisement).

The necessary arrangements for payment of the excise duty and VAT (at the standard rate) in the State must be made by the trader who sells and delivers the products. These arrangements include registration for VAT in the State.

The Purchaser should be satisfied that the trader is compliant, as untaxed products are liable to seizure and confiscation.

I dunno how strict this is, as I have seen lads in the beer forum order beer online, but yours is worth a lot more.

Sort of off topic, but if they are for personal use why are you buying all these minis rather than regular bottles, which are usually far cheaper per ml.