Value Added Tax Consolidation Act 2010 section 91H

Special arrangements for value-added tax on import

Section 91H provides for special arrangements under which a person presenting goods to customs may collect and remit VAT on import on behalf of the person for whom the goods are destined, where the consignment has an intrinsic value not exceeding €150.

• Where low-value imported goods (intrinsic value not exceeding €150) are not subject to excise duty, the Import One-Stop Shop has not been used, and the dispatch ends in the State, the person presenting the goods to customs may pay the import VAT on behalf of the recipient.
• The person presenting goods to customs must meet customs duty deferment conditions and apply to Revenue; if the special arrangements are used, the recipient is liable for the VAT, and the customs presenter must collect it, ensure the correct amount is paid, and remit it to Revenue.
• The customs presenter must file an electronic monthly declaration by the 15th of the month following the month of importation, remitting the VAT collected at the same time; a nil declaration is required for any month in which no VAT was collected.
• Detailed records of all transactions under the special arrangements must be kept, made available electronically to Revenue on request, and retained for three years from 31 December of the year in which the transaction took place.