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Many people forget that you are legally bound to pay import charges (such as customs or excise duties where applicable) on goods you buy online from outside the EU.

Excise duty is also payable on alcohol, tobacco and certain other products imported from the EU.

Imported goods are also liable to VAT - at the same rate as applies in Irelandfor similar goods.

But you can import consignments of most goods (apart from tobacco, alcohol or perfume) not exceeding a value of €22 from outside the EU without having to pay import charges.