Revenue has warned shoppers to be aware of additional costs that can apply to goods purchased online.

Almost all goods arriving here from outside of the EU will be liable to tax and duties.

For the most part, the cost will not be included in the advertised price.

"Last year, Revenue officers in postal depots around the country applied charges to almost 100,000 parcels and packets," Maureen Dalton, Principal Officer in Revenue's Customs Division said.

"The average duty and VAT charge per parcel was €68.66," she added.

Value Added Tax (VAT) will apply to goods costing in excess off €22, including transport, insurance and handling charges.

If the goods alone cost more than €150, Customs Duty and VAT will apply.

"For example, if you bought a mobile phone online from China, at an equivalent cost of €212, you would have to pay an additional €54.50 in Customs Duty, VAT, insurance and handling fees," Ms Dalton explained.

While almost all goods arriving from EU countries are not liable to tax and duty, alcohol and tobacco products arriving from another EU Member State are liable to Excise Duty and VAT. 

"The Excise Duty, VAT and handling fee on an average case of 12 bottles of sparkling wine, originating in another EU country, could add up to €119.27 to your purchase price."

Consumers are advised to take all costs into account before ordering goods online.

Further information on costs is available on Revenue's website.