Imports
Customs-free airport
Traders operating within the Customs-free airport are regarded as taxable persons. These traders must register and account for Value-Added Tax (VAT) in the usual way.
These traders are entitled to have goods supplied to them within the Customs-free airport at the zero-rate providing:
- they quote their registration number
- and
- declare that they are trading within the Customs-free airport.
VAT registered traders who brings goods into the Customs-free airport from outside the State qualify for zero-rating on these goods.
VAT registered traders trading within the Customs-free airport, who receives goods from a VAT registered trader outside the airport qualifies for the zero rate. Proof of delivery is required.
Supplies of goods between VAT registered traders, trading within the Customs-free airport, qualify for the zero rate.
VAT registered traders trading in the Customs-free airport, who supplies taxable goods outside the Customs-free airport are liable to VAT except on exports. VAT registered traders within the Customs-free airport are liable to account for VAT on non-deductible goods acquired free of VAT. VAT on certain goods, such as cars and petrol, is generally not deductible. Traders within the Customs-free airport are liable to account for VAT on any such goods acquired free of VAT.
Goods brought into another part of the State from the Customs-free airport will not be liable to VAT. This is the case if they have already been taxed. Goods will already have been taxed if supplied by a VAT registered trader trading in the Customs-free airport. This is the case if goods are supplied to anyone other than another VAT registered trader trading in that area.
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