Ahead of Black Friday and Cyber Monday - two of the busiest periods of the year for online shopping - Revenue today reminded consumers to check whether the advertised price of goods includes all tax and duty costs before making a purchase.
Revenue said that where these costs are not included in the advertised price, additional charges such as VAT and Customs Duty may apply when the goods arrive in Ireland.
Maureen Dalton, Head of Revenue's South East Frontier Management Branch, said when consumers buy goods online from outside the European Union - including from the UK, but excluding Northern Ireland - additional costs can arise before the goods are delivered.
Ms Dalton explained how consumers can avoid unexpected charges when their goods arrive for delivery.
"If you plan to take advantage of Black Friday or Cyber Monday offers, always check whether the total price you are paying includes Irish VAT and any Customs Duty that may apply," she said.
"Some online retailers include tax and duty meaning all taxes are included at the time of purchase, and no further Revenue charges arise on delivery," she stated.
"If a website states 'taxes and duties included' or shows import charges at the checkout, then no additional charges, should arise on delivery. However, if this is not the case, you will be required to pay the relevant charges to the postal service or courier before your goods are released," she cautioned.
She also advised shoppers to check the retailer's policy on customs and taxes.
"For guidance on the online retailers policy in relation to any potential customs duties or taxes, buyers should consult the Delivery & Shipping, Terms and Conditions or International Orders sections typically located at the bottom of the website's main page," she stated.
"Where a website does not make this clear, customers should assume that VAT and Customs Duty may still be payable when the goods arrive in Ireland," she added.
Ms Dalton also warned about counterfeit goods and online scams.
"Revenue continues to work closely with rights holders to protect consumers and legitimate businesses from the sale of counterfeit goods. If items are suspected of infringing intellectual property rights, they will be detained by Revenue and checked with the rights holder," she said.
"Consumers should be aware that counterfeit products are often of inferior quality and, in some cases, unsafe," she added.
She also encouraged the public to remain vigilant against online scams and fraudulent sellers, particularly around high-demand shopping periods.
"Always ensure you are buying from a reputable source, and be cautious of prices that appear too good to be true," she advised.
