Buying goods from the UK or Non-EU countries for personal use you might have to pay:
- Customs Duty
- Excise Duty
- Anti-Dumping Duty
- Countervailing Duty
- Value-Added Tax (VAT).
As UK is not part of the EU since 1st January 2021, these Taxes or Duties are more frequently used while buying online products from amazon or other stores.
If your goods have a customs value (including cost, transport, insurance, and handling charges) of €22 or less No Customs Duty or VAT to be paid, more than €22 you will have to pay VAT and more than €150 you will have to pay Customs Duty.
These limits are for the whole delivery, not just one item. You must pay the above duties where applicable, and VAT on alcohol or tobacco products, perfumes, or toilet waters, regardless of their value.
VAT is payable on goods at the rate that would apply if they were bought in Ireland. The value of the goods for calculating the VAT is the customs value (described above) plus: any duty or other tax (excluding VAT) payable and any transport, insurance or handling costs after the goods arrive in the EU.