Duties and Taxes

You may be liable for duties and taxes when you trade with countries outside the European Union (EU). The terms of sale you agree will determine where liability for these costs will fall.

To determine what these liabilities are, Harmonised System (HS) codes are used to identify goods. For a legally binding decision on the appropriate code for a product, as applied in Ireland, consult the Revenue office on Binding Tariff Information (BTI). Enter the code into the Applied Tariffs portion of the Market Access Database or the EU Taric database for tariff and documentation details. 

The EU operates a number of preferential trade agreements that allow qualifying goods to claim lower or nil duty rates e.g. Euro-Mediterranean Partnership. See details of agreements on the Revenue website.

Goods exported from Ireland are zero rated for Irish Value Added Tax (VAT). Note though that, if you use an export service, your VAT position may be affected because it is dependent upon the place of supply. Your local office of the Revenue Commissioners will advise you on how the rules apply in specific circumstances.

Tax law is complex. It is strongly recommended that you take advice from experienced tax specialists on all aspects of the tax treatment of online activity. Check the Revenue web site for their VAT Guides.