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If you purchase goods through the Internet you should be aware that Customs duty and VAT will be payable, as follows:

* Customs duty - if the amount of duty is ú7 and over and
* Import VAT - if the value of the goods is ú18 and over.

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2.3 Are import duties and import VAT always payable?

No. Customs duty is waived if the amount is less than ú7.

Excise duty is not payable on gifts of tobacco and alcohol unless the quantitative limits set out in paragraph 2.5 are exceeded.

Import VAT is not payable on:

* commercial consignments eg goods purchased over the internet with an intrinsic value not exceeding ú18, but this does not include alcohol, tobacco products, perfume or toilet waters
* gifts, excluding alcohol, tobacco, perfumes and toilet waters, with a value not exceeding ú36 and which comply with the rules shown in paragraph 2.4
* gifts of alcohol, tobacco, perfumes and toilet waters that are within the quantitative allowances detailed in paragraphs 2.5 and 2.6.

There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you should contact the National Advice Service for further information.

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Customs and Taxation

The European Union is a customs union. This means that Member States have removed customs barriers between themselves and introduced a common customs policy towards other countries. Customs duties are, therefore, prohibited between Member States. On the other hand, as Article 90 of the EC Treaty provides, the states are free to tax as long as they do not discriminate towards other Member States. Therefore, Member State A will be able to tax cars at a rate that is twice as high as in Member State B, provided that it taxes all cars equally û imported as well as those produced domestically.

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Originally by: Bigby

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Sure, cos that stops iTunes doesn't it

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