VAT Rates
IMPORTATION OF GOODS - CONSIGNED TO OMS (Imports)
Rate
Zero rated: 0%
Remarks
VAT due on the importation of goods may be deferred if the goods are consigned for shipment to another Member State of the E.U. at the time of importation and do not enter free circulation in Ireland.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 2(1)