Customs duties and VAT ( taxes levied ) on perfume, scents, fragrances and toilet water imports into Ireland from non-EU countries.

When shopping on USA based internet sites like FragranceX.com , it can be very easy to get carried away by the cheap prices of perfume. When your perfume or scents arrive, and a bill for extra VAT unexpectedly arrives as well, it can be enough to put many people off online shopping completely.

We have researched the current situation with regards to import duties and taxes. On perfume and fragrances from non-EU based suppliers this is what you will pay extra.
1) Customs Duty. - Customs duty is not charged on perfume, scent, fragrance or toilet water imports
2) V.A.T. - After adding the shipping cost to the initial cost of the perfume, Customs then add V.A.T.@ 21% to the total figure. This is an EU policy, so VAT will be charged at the usual national rate for whatever EU country you import into. This will mean that importing perfume to Northern Ireland (17.5% VAT charge) is cheaper than importing into the Republic.

An Example of how this might work out: - A 50ml Marc Jacobs Eau de Parfum Spray is selling for £49 on ASOS.com
It costs €28.86 from FragranceX.com and you choose free shipping, by using coupon code FREE, so the cost for Customs Duties purposes is €28.86.
V.A.T. is now charged by Customs on this @ 21% = €6.06, making a total of €34.92. ( €22 cheaper than ASOS ! )
The VAT will be collected by your postman before you can take delivery of your perfume.

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This information is available on the Revenue.ie site. Visit the home page, click "Leaflets and Guides"
Scroll down to "Customs and Excise", then scroll down to "PN 1882" where you will find the following: -

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Notice by the Revenue Commissioners Notice No. 1882 - Ordering Goods over the Internet or from Mail Order Catalogues
1. General
This Notice is a brief guide for persons who are considering buying goods either over the Internet or from mail order catalogues.
2. Liability to Customs Duty, Excise Duty and Value-Added Tax
Import charges (customs duties, anti-dumping, countervailing and excise duties where applicable and VAT) are payable on goods purchased over the Internet or from mail order catalogues and imported into Ireland from outside the European Union (EU). In the case of excisable products (alcohol and alcoholic beverages, tobacco and tobacco products and mineral oils) forwarded from other Member States of the EU, excise duty and VAT are chargeable.
3. Basis on which Duty is Calculated
Customs Duty: The value of the goods for the purposes of charging customs duty is calculated on the price paid or payable for the goods plus the cost of transport (including postage), insurance and any loading or handling charges associated with the delivery of the goods into the EU. The rate of customs duty applicable can vary and depends on the nature of the goods being imported. Part 4 of the Customs and Excise Tariff of Ireland sets out the rates of customs duty chargeable on imported goods.
Excise Duty: Different rates of excise duty apply to each category of excisable product. Information on the current rates of excise duty chargeable on excisable products are available in Part 5 of the Customs and Excise Tariff of Ireland.
Value-Added Tax: Imported goods are liable to VAT at the same rate as applies to the sale within the State of similar goods. The value of the goods for the purpose of VAT is their value for customs purposes, described above, increased by the amount of any duty or other tax (but not including VAT) payable and any other transport, handling or insurance costs between entry into the EU and delivery to their final destination.
4. Consignments of Negligible Value
Consignments not exceeding a value of €22 may be imported from outside the EU without payment of import charges. However, this relief does not apply to importations of tobacco, tobacco products, alcoholic products, undenatured perfumes or toilet waters.
5. Procedure at Importation
On importation from outside the EU, the goods must be presented to Revenue and Revenue formalities completed, including payment of all duties / taxes.
6. Goods Prohibited/Restricted
Certain goods are prohibited from being brought into the State under any circumstances; certain other goods are restricted i.e. they may only be brought in under an import licence issued by the appropriate authorities here; in some cases, goods being imported under licence may be subject to a quota limitation. The principal items subject to prohibition / restriction are firearms, ammunition, explosives, dangerous drugs, indecent or obscene publications and meat or meat products. A full list of prohibited or restricted items is contained in Part 2 of the Customs and Excise Tariff.
7. Further Information Information on the liability to pay excise duties and VAT on excisable products ordered over the Internet or from mail order catalogues, from EU Member States, may be obtained from:
Public Notice No. 1879 “Unaccompanied Import of Excisable Products from EU Member States for Personal Use” and Public Notice No. 1880 “Import of Excisable Products from EU Member States for Commercial Purposes”.
Further information may be obtained from:
Customs Branch, Government Offices, Nenagh, Co. Tipperary
E-mail: customsreliefs@revenue.ie

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