Consumers will be faced with having to pay VAT and customs duty when Britain exits the EU on 1st January if buying goods from GB. DPD intends to declare goods on your behalf and will collect duties and taxes from you in advance of delivery.
Import duty is calculated on a number of key factors like commodity code, value of the item and the cost of transportation on the parcels. These charges must be paid up front before the goods can be released into the DPD Network and for delivery. The customs duty and VAT are not included in the sale price unless stated by the shipper at point of sale. Please ensure that you are aware of the terms when buying.
Any goods priced under €22 will not face any additional import charges.
If goods are valued at more than €22 including shipping, delivery, insurance and handling charges, then VAT will be payable. However, after 1 July next year new EU e-commerce rules will mean that all purchases from non-EU online sellers will be subject to VAT, including those under €22. A flat VAT rate of 21% applies to all goods over €22. The rate of duty applied differs depending on what is being purchased, so a complex list of rates will be applied by Revenue. The duty rates could change and are dependent on what is contained in any possible Free Trade Agreement. The charges will either be applied by the retailer selling the goods, or by authorities here on arrival. If goods are valued at more than €150, consumers will face not only VAT but also customs duty (where applicable).
In order for goods to be cleared through Customs, you require a Direct Representative to provide the relevant details through to Revenue.ie. Should a mis-declaration be made as a result of incorrect details being provided by the Shipper, this is the responsibility of the person who is paying the taxes and duties and not DPD Ireland.
For a full guide on how to make payment and provide consent for DPD Ireland to act as your Direct Representative Authority, see our dedicated Brexit Webpage for Consumers: https://dpd.ie/Shipping/Brexit-Update-For-Consumers