New Import Duty/VAT Thread. Read Post #1 for Rules

Sparkling Gamorreans

What is the procedure for appealing a customs charge levied by An Post that you have paid to avoid the item sent back but still want to dispute? I have one of these cases where I bought something via Aliexpress, where VAT is taken at source by the merchant, but I've been hit with a VAT charge and flat fee by AP. I don't know if the merchant made an error or if it was AP but I need to appeal and I am struggling to find contact info on their website.

dxhound2005

There is a thread about Ali Express and Irish Tax. There is an email address in post #14.

https://www.boards.ie/discussion/2058201574/aliexpress-and-irish-tax/p1

laxonmack

What is the problem with An Post customs? They have been holding on to 2 of my items ( both very low value) from ali Express for 1 month now?

There is no where you can phone to check. There is not even an email address to write to.

These items are under $20 and do not require import duties etc.????

Anyone else with the same problem?

Thank you

Mack

Squiggle

VAT exemption on goods of €22 or less from non EU countries ended last July. You should have received an e mail about the amount due and how to pay it.

Charles Babbage

https://www.boards.ie/discussion/comment/118336267#Comment_118336267

This is nonsense, the item hasn't been seized, it is simply awaiting payment. The more likely explanation is an email in a spam folder or similar.

Allinall

https://www.boards.ie/discussion/comment/118336267#Comment_118336267

I'd say in the whole world.

I've seen in my workplace people using two tea bags when making a cup of tea. It's an absolute disgrace.

OP. As said above, the low value exemption is over, so you will have to pay duty. You should have got a bill from An Post.

ED E

Most of the chinese trackers say "in customs" once it leaves the sending carrier. They dont actually know where it is, they just default to customs.

spurious

I pre-ordered a CD which was sent 5th November and it never arrived, never got any correspondence about it. Also ordered a cheap family calendar (€7.95 from printerpix) and it was sent November 13th. No sign of that either.

Jim_Hodge

https://www.boards.ie/discussion/comment/118336267#Comment_118336267

Absolutely absurd comment. Goods seized or for which duty is not paid are returned or disposed of following strict policy and procedures which don't include staff taking the items. It's a deplorable comment to make.

camz09

Hey guys, just want to double check (and sorry if being annoying)...but I'm trying to buy something online off a USA website, and when it came to the shipping option, it showed DHL Parcel Direct Duties and Charges, with the $ shipping amount plus $ duties and taxes amount. Does that mean anything regarding not paying any added customs (my item-clothing- will be less than €150) or should I still expect extra fees when it arrives? Appreciate the help.

VG31

https://www.boards.ie/discussion/comment/118338136#Comment_118338136

There shouldn't be any extra charges since you've paid the customs upfront. If it were An Post I wouldn't trust them not to try and charge you again but DHL are well setup for this. I did the same with something from a Singapore website with DHL earlier this year.

whiterebel

You would need to ask the seller. It sounds like they are paying all charges, but we can’t be sure from the information provided/

tiegan

https://www.boards.ie/discussion/comment/118338136#Comment_118338136

In theory, no you should not be liable for anything further as this would be DDP - duty delivery paid. But I have had issues with UPS still charging fees and having to go to the hassle of getting a refund. I usually used DPD and no extra charges. So you should be ok, but nothing surprises me now!

JP Liz V1

https://www.boards.ie/discussion/comment/118189763#Comment_118189763

I thought Amazon UK had a minimum price not subject to fees

camz09

https://www.boards.ie/discussion/comment/118338722#Comment_118338722

I checked out their website for further information, idk of this adds any info:

"The goods will be imported on behalf of the consignee/ebuyer. The consignee authorizes *nameofretailer* to import the goods on his behalf. Further, the consignee/buyer agrees that *nameofretailer* may delegate the obligation to import the goods on his behalf to a subcontractor (e.g. customs broker). The consignee will pay the taxes & duties in addition to the purchase price of the goods."

I can also confirm they ship from MA, USA. I'm gonna email them to clarify, I guess. Thanks for all the help!

silver2020

https://www.boards.ie/discussion/comment/118336424#Comment_118336424

Show me some evidence.

Even a miniscule bit of evidence.

Go on, just a tiny bit.

[Snip]

L1011

https://www.boards.ie/discussion/comment/118336424#Comment_118336424

None of this is proof. Don't post in this thread again and consider this a warning to stop trolling this forum

dxhound2005

The Revenue are very busy, not much chance of them being able to give individual attention to cases where the Computer says No.

https://www.irishtimes.com/news/politics/post-brexit-customs-on-packages-helps-revenue-post-85-per-cent-rise-in-duty-haul-1.4744975

Also a year ago An Post were handling 3.3 million parcels a week, and probably not much less now.

silver2020

https://www.boards.ie/discussion/comment/118321219#Comment_118321219

Customs insist on full value declaration.

So if the price is £99 but reduced to £59 and free shipping, the customs value will be about £110 (£99 + value of "free shipping,")

tphase

https://www.boards.ie/discussion/comment/118349328#Comment_118349328

when it's An Posts computer saying no, it's not up to Revenue to deal with it

tphase

https://www.boards.ie/discussion/comment/118349368#Comment_118349368

a few years ago, I bought something on sale which included free shipping. Sender automatically put full value on the customs invoice, DHL charged me VAT on the value + shipping. I provided proof to Revenue of the actual amount I'd paid and got a refund. They may not accept the valuation provided in the customs declaration but if you can prove it's correct, you should be able to get any overpayment back

silver2020

https://www.boards.ie/discussion/comment/118349598#Comment_118349598

Rules were a lot different a few years ago.

The price before any discount is the price that is stated. Applies both to commercial and private imports.

A business supplier had 30% off certain lines and free shipping, but for customs they had to put price before discount and also state the cost of shipping.

Same with online stores such as Amazon

tphase

https://www.boards.ie/discussion/comment/118349627#Comment_118349627

a few years ago was in late 2018. good to know anyway.

whiterebel

I worked in Customs clearance many, many moons ago and you did clearance on full value, not taking into account discounts. Makes sense, otherwise you would have everyone showing 95% discounts. I don't think the rules have changed, and its quite clear on the revenue website that discounts are not taken into consideration. DHL were correct, someone in revenue got it wrong, I would think.

tphase

https://www.boards.ie/discussion/comment/118350749#Comment_118350749

have you a link to that? I'm not turning up anything specific on the Revenue site.

whiterebel

It was quite clear on the website. But I can’t find it now either. The reason I knew about it was that I changed the 1st post in the Import VAT/Duty thread because it was being asked so often. It wasn’t that long ago that I added it, either. Since Brexit and 1st July they seem to have pruned a lot of pages.

dxhound2005

There is a lot of information here about valuations. Discounts are mentioned Page 11 onwards. But that is for traders.

https://www.revenue.ie/en/tax-professionals/tdm/customs/valuation/valuation.pdf

I think Revenue would be asking why a one off purchase, if that is what is at question, would qualify for any sort of discount to an individual in Ireland.

tphase

https://www.boards.ie/discussion/comment/118352168#Comment_118352168

saw that but can't find anything relevant in there

The question to me anyway, is why would Revenue not use the price paid as the basis for assessing VAT? They may question it but if you have proof of the amount paid and there's no question of you attempting to avoid tax by undervaluing the product, they should accept it. Whether or not you got a discount off the normal or recommended retail price is immaterial.

dxhound2005

They could question the nature of the discount being offered, as per 3.8 in the document. The seller is making things difficult for personal customers, by simply not declaring the intrinsic value plus the carriage costs being charged to the buyer. Why complicate that by showing some sort of unspecified discount? (If that is what applies in your case). Or on a separate matter claiming that there are no carriage costs, the so called Free Postage.

3.8 Are there any deductions allowable from the customs value?

Where the value is based on the invoice price, certain deductions are normally allowable provided the deductions are clearly distinguished in the documents produced.

Discounts. These can only be left out where they relate to the imported goods being valued and there is a valid contractual entitlement to the discount at the material time for valuation.

Discounts (such as contingency or retroactive discounts) related to previous importations cannot be claimed in full on the current importation.

(i) Quantity or trade discounts. The trader can leave out these discounts where earned. In other words, the price paid or payable net of these discounts is acceptable. If the trader is related to the seller the discounts will also be allowed if that relationship has not affected the price of the goods. Tax and Duty Manual Customs Manual on Valuation 12

(ii) Cash and early settlement discounts. The trader can also leave out these discounts on the following basis: a) when the payment reflecting the discount has been made at the time of entry to free circulation b) if the payment has not been made at the time of entry to free circulation, it will be allowed at the level declared provided it is a discount generally accepted within the trade sector concerned c) if the discount is higher than is generally accepted within the trade sector concerned it will only be accepted if you can demonstrate, where required, that the goods are actually sold at the price declared as the price actually paid or payable and the discount is still available at the time of entry to free circulation.

Care should be exercised where discounts other than these are shown on the invoice. Instances may occur where the term “discount” is used in a special sense or in respect of special considerations, e.g., compensation for defects in fulfilling earlier orders. In such cases and in all cases where a discount of a non-straightforward nature is claimed, the rationale underlying the discount should be examined.

tphase

the nature of discounts I'm thinking of would be sales and special offers - fairly normal consumer stuff, where the declared value would be the price paid and any discount would not be specified