Revenue has confirmed that from tomorrow - July 1 - all goods arriving into Ireland from non-EU countries, regardless of their value, will be subject to VAT.
Revenue said that consumers need to be aware that as of midnight tonight, the current VAT exemption for imported goods with a value of €22 or less will end.
It said this means that goods purchased from a non-EU country - including the UK - that arrive into Ireland for delivery any time after midnight tonight will be subject to VAT, regardless of their value and regardless of when they were purchased.
The applicable VAT rate to these goods will be the relevant rate that would apply if the goods were purchased in Ireland, it added.
Maureen Dalton, Principal Officer in Revenue's Customs Division, said the changes may result in additional charges being applied once the goods arrive in Ireland for delivery.
"With the introduction of the new VAT rules for imported goods, Revenue is renewing its advice to consumers to check whether the advertised price of goods includes all tax and duty costs due before making a decision to buy," Ms Dalton said.
We need your consent to load this rte-player contentWe use rte-player to manage extra content that can set cookies on your device and collect data about your activity. Please review their details and accept them to load the content.Manage Preferences
"Some suppliers operate what is referred to as a duty paid model meaning the total price paid for the goods at the time of purchase will generally include Irish VAT and any other duties due. Where this is the case no further Revenue charges will arise on delivery," she said.
"However, where this is not the case, the amount of VAT and any duties due must be paid to the postal service or parcel operator before the goods are delivered," she added.
In recognition of the VAT rule changes, a special scheme called the Import One Stop Shop (IOSS) will also come into operation tomorrow which allows suppliers to pay the VAT on behalf of consumers.
Revenue said that while the use of IOSS is not mandatory, it provides suppliers with a significantly simplified method for declaring and paying import VAT on low value consignments.
"Make sure you are clear on the full cost of a product before you order it online. This will ensure you are not faced with any additional unanticipated charges when you take delivery," Ms Dalton told consumers.