Amazon UK orders to Ireland

Import charges applicable to Amazon UK customers in Ireland from 1 January 2021 are outlined below. The information is taken (mostly) from Money Guide Ireland. A prior issue whereby some book customers had been charged 13.5% VAT on orders over €22 has been resolved by Amazon.

Customs

Amazon UK orders less than €1501 more than €150
Made in U.K. no duty no duty
Made outside U.K. no duty may be liable2

VAT

Amazon UK orders less than €2234 more than €22
UK VAT none none
Irish VAT exempt 13.5% or 21%5

Notes

  • Amazon will show charges as The Import Fees Deposit at checkout. This is their estimate of taxes and duties that may apply. Refunds for overestimates will be applied by Amazon; underestimates won’t incur additional charges.
  • Irish customers should see a 20% final price reduction at checkout on single Amazon items priced under £23.94 (based on January 2021 exchange rate).
  • The VAT threshold is per package not per order. You could set use multiple addresses to avoid VAT charges.
  • Amazon has announced they will continue to accept eligible returns after Brexit.
  • Prime members will avoid paying Irish VAT on the delivery charge.
  • Third party sellers may not charge VAT as they are not registered.
  • If customs and VAT is not applied by the UK seller, delivery companies will declare goods and charges must be paid prior to delivery.
  • Details correct as far as I know. Official information available from Revenue.

  1. €150 excluding shipping, delivery, insurance and handling charges. (about £135). ↩

  2. Customs duty (when applicable) varies by product category. ↩

  3. €22 including transport, insurance and handling. (Treated as £19.95 for January 2021; works out as £23.94 inclusive of UK VAT) ↩

  4. All purchases from non-EU online sellers will be subject to VAT from 1 July 2021. ↩

  5. Depending on rate applicable for item(s) purchased. ↩