Terms and Conditions for the An Post Customs Charges Payment and Handling Service for inbound postal items (the "Service")
For international inbound postal items delivered by An Post, these Terms and Conditions (these Terms) shall apply. These Terms shall apply in addition to the An Post Single Piece Terms and Conditions https://www.anpost.com/Terms-Conditions#single-piece-mail-terms-conditions.
For goods in postal items in respect of which the seller / supplier has made arrangements directly with you and / or Revenue for the payment of Customs Charges, seller terms and conditions separate to the USO Terms and Conditions and to which An Post is not a party may apply.
Where such other arrangements are in place, handling fees may vary see https://www.anpost.com/AnPost/media/PDFs/Schedule_of_Charges_25_February_2019.pdf). If the Customs Charges have not been pre-paid in full, you will be liable. Please see section 3 below.
By agreeing to these Terms, you are deemed to have read and agreed to be bound by the above An Post Policies and Notice, each of which forms an integral part of these Terms and is incorporated into these Terms by this reference.
You acknowledge that by using the Service any personal data provided will be used only for delivery (or returns if applicable) of your mail items and to ensure the normal operation of the service (including for customs handling), where required by law and/or where required and/or necessary for the purpose of giving effect to anti-fraud detection procedures.
An Post is required by law to present all items arriving from outside the EEA* to Irish Revenue. These mail items may be subject to additional charges.
Most goods arriving in Ireland from outside the EEA are liable to any or all of the following taxes:
Import Duty / Customs Duty
Excise Duty (tax charged on certain goods, particularly alcohol and tobacco)
VAT (VAT chargeable on importation)
A Customs Declaration needs to be lodged in respect of such goods arriving by post.
*Please note - in the event of a “no-deal Brexit”, items arriving from the UK will be treated the same as from other non-EEA items, i.e. as if coming from outside of the EEA / rest of the world.
Any Customs Charges due are calculated and applied by Revenue. Whether Customs Charges apply is a decision of Revenue. These Customs Charges are not applied by An Post. You the addressee will be liable to pay the Customs Charges as assessed by Revenue (the Customs Debt).
The amount of the Customs Charges will depend on the contents of the postal item(s) and their value, where the item(s) came from and who sent it. Letters, postcards and parcels containing only documents / correspondence are normally exempt.
2. Customs Charge Notification Card
You, the addressee of the postal item, will receive the payment notification for Customs Charges due by means of the An Post Customs Charge Notification Card.
This Card will show the total amount you need to pay before you can receive your item(s). The amount will include the applicable An Post Handling Fee. The An Post Handling Fee covers the costs of An Post presenting and clearing your mail items through Irish Customs. These charges are also set out on https://www.anpost.com/AnPost/media/PDFs/Schedule_of_Charges_25_February_2019.pdf.
The Customs Charge Notification Card is a postcard or letter usually delivered to your address, detailing the amount due and the options available for payment. Once payment has been received, the postal package(s) may be delivered to you.
You can pay the Customs Charges and the Handling Fee online using this link: https://anpost.com/paycustoms You will need to input the Customs Reference number included on the Customs Charge Notification Card. Please carefully follow all instructions on that page.
We will not hold the item for longer than 16 working days - if payment is not received within 16 working days of sending you the Customs Charge Notification Card, the item will be returned to sender.
Once all required Customs Charges and other applicable fees are paid, An Post will deliver the item(s). Please note: An Post cannot release items until the Customs Charges and applicable fees are paid in full.
You will be responsible for payment of the Customs Debt.
For the purposes of the Union Customs Code You are the Declarant and An Post is acting on your behalf as a direct representative. This means that you are responsible for the content of the Customs Declaration and you are the debtor for any Customs Charges owed as a result of the Customs Declaration.
Only information available to An Post provided with or in respect of your mail item(s) can be used to make a Customs Declaration on your behalf. An Post is not responsible for the content of the Customs Declaration.
If the information is inaccurate or incomplete, your postal items may be delayed.
You agree to indemnify An Post for any fines, costs or loss incurred as a result of false, erroneous, misleading, unacceptable or incomplete data being provided for the purposes of making the Customs Declaration on your behalf.
If a query arises in respect of a postal item or information is missing, it may be necessary to open, repack and reseal your package. Revenue may need to make further enquiries or examine contents. In some cases, the package and its contents may be returned to the sender or seized by Revenue.
In case of an assessment of additional Customs Charges, you will be liable to pay the additional amount.
We will keep a record of a Customs Declaration file for 4 years.
3. Shopping Online from a Third Country
Other arrangements may apply whereby a seller / supplier has entered into a contract with you for sending items to you on a “delivered duty unpaid” (DDU) basis and for which additional seller terms and conditions, separate to An Post USO Terms and Conditions, may apply.
Where such DDU arrangements are used, this means the sender has not provided for payment of the Customs Charges (and associated matters) in advance of sending item(s) to you.
In such circumstances, and for the purposes of the Union Customs Code, it is necessary for An Post to act on your behalf and make a declaration as an indirect representative. Your item will be delivered once all Customs Charges due are paid. In addition, An Post handling fees may vary (see https://www.anpost.com/AnPost/media/PDFs/Schedule_of_Charges_25_February_2019.pdf).
In respect of the Customs Charges due, you agree to indemnify An Post for any fines, costs or losses incurred as a result of false, erroneous, misleading, unacceptable or incomplete data being provided by you or the sender for the purposes of making the Customs Declaration on your behalf.
Queries in relation to these items should be addressed to the Retailer from whom you purchased the item(s) from.
4. Queries / Refunds
An Post will be the point of contact for Customs Charges up until the moment the postal item(s) has been released to you.
After delivery, if you wish to query an assessment of Customs Charges, you must contact the Retailer from whom you purchased the item(s) from.
If you are seeking a refund as a result of a return of goods received in a postal item or because you object to an assessment of the Customs Debt, please contact the Retailer from whom you purchased the item(s) from.
Please note An Post is not able to answer queries about possible refunds for overcharges rising on the assessment of the Customs Charges or arising on a returns of goods.
When you contact the Retailer, you should include as much detail as you can. Without this information, the Retailer may not be able to trace your package in their records. In the event of a claim you should retain copies of all wrappings and documents until your claim is settled. If your claim is about overcharged Customs Charges because the declared value of the goods was incorrect, you will need to supply evidence, for example, an invoice, receipt of purchase etc, to support your claim.
5. Queries on your Handling Fees:
Any queries about the An Post Handling Fee should be raised with An Post. You can find contact details at https://www.anpost.com/Help-Support/Contact-Us
CUSTOMS AND SECURITY DATA PRIVACY NOTICE
An Post must comply with the EU Union Customs Code, EU VAT legislation and the EU project known as Customs 2020.
An Post must also comply with requirements of the Universal Postal Convention and related regulations and international aviation security requirements.
These obligations require the cross border transmission of certain electronic data to achieve customs and security objectives in the cross border transport and delivery of goods, including by postal consignment.
Most goods arriving in Ireland from outside the EEA* or being sent from Ireland to a destination outside of the EEA* are liable to any or all of the following taxes:
Import Duty / Customs Duty
Excise Duty (tax charged on certain goods, particularly alcohol and tobacco)
VAT (VAT chargeable on importation)
*Please note - in the event of a “no-deal Brexit”, items arriving from the UK will be treated i.e. as if coming from outside of the EEA
Goods arriving in Ireland from outside the EEA* or being sent from Ireland to a destination outside of the EEA* are required to transmit electronic data:
ITMATT/IFTMINs or item attribute messages are messages used for the above transport, delivery, security and customs clearance purposes.
ITMATT/IFTMIN messages are used to communicate attribute information about postal items. An originating postal operator collects postal item data and transmits the data in ITMATT/IFTMIN electronic data interchange (EDI) messages to the destination postal operator, to be used for transport security and customs clearance purposes and ultimate delivery.
The ITMATT/IFTMIN message contains the data corresponding to the content of paper existing postal forms CN 22 or CN 23 customs declaration, including critical data elements such as:
Sender and recipient full name, address and contact details, and tax code/VAT number;
Category, total value, and total weight of the item;
The complete contents of the item including for each article contained within the item the description, quantity, weight, value, harmonised system (HS) tariff number, origin country;
Postal charges including insurance;
Information about associated documents such as invoice, if required.
The ITMATT/IFTMIN message containing the item data is transmitted prior to export by the originating postal operator.
Upon receipt of the ITMATT/IFTMIN message, the destination postal operator provides the data needed for border clearance to its local customs authority. Customs then has the opportunity to examine and use the ITMATT/IFTMIN data for security and fiscal customs clearance.
The data obtained is also used to facilitate the delivery (or return) of the postal item. Where an item is not deliverable, including for reasons of non-payment of any customs duty or VAT due, the postal item, may need to be returned to the sender, or destroyed.
If you are posting an item, which contains goods (i.e., has content other than ordinary letter/correspondence), to a destination outside of the EEA, then you must take certain steps.
You will be requested at the counter,( or online if using our online service to purchase labels) when mailing such an item to enable the creation of the ITMATT/IFTMIN message.
You must give the required information described above, including name and address of sender, the name, address, email address and contact phone number of the addressee and the contents of the item. This data is affixed to the item and is also sent electronically to the destination country and to the airline(s) which carry the item.
As sender of the item, you acknowledge that by inputting the recipient’s details that you have lawful grounds, such as their consent, to do so and that we are entitled to process that personal data to provide the required services.
This electronic data, known as ITMATT/IFTMIN, is firstly transferred to the International Postal Corporation (IPC) in Belgium and then transferred by IPC to the destination country. The ITMATT/IFTMIN is transferred to the airlines which will carry the item the postal administration in the destination country and to the customs authority in the destination country.
The ITMATT/IFTMIN is also transferred to the airline who will originally carry the item. The airline will not carry a consignment of mail without ITMATT/IFTMIN being present for all items in the consignment.
Once the item is supplied to An Post and paid for then the item enters the postal system and the ITMATT/IFTMIN cannot be changed nor can the item be retrieved.
The ITMATT/IFTMIN data is retained for as long as reasonably necessary to fulfil the purposes we collected it for, including for the purposes of satisfying legal, regulatory, tax, or reporting requirements; and will be held for a period four years in order to process any queries from the sender, the recipient, customs authorities and other postal administrations.
An Post is required by law to present all items arriving from outside the EEA* through the mail system to Irish Revenue (Revenue). These mail items may be subject to Customs Charges by Revenue and other additional charges, such as the An Post handling fee.
When an item is posted to Ireland from a country that is outside the EEA the ITMATT/IFTMIN for that item is sent to An Post and to Revenue. If there is no Customs Charges are due on the item, the item will be delivered as addressed.
If Customs Charges are due on the item then we will write to you, (using a Customs Charge Notification Card) using the address that was supplied by the sender of the item. We will give you various payment options for paying the charges raised by the Revenue. The item will be delivered after we receive your payments. Any queries concerning the Customs Charges should be raised with Revenue, contact details can be found at https://www.revenue.ie/en/contact-us/index.aspx.
Where an item is not deliverable, including for reasons of non-payment of Customs Charges due within 16 days, the postal item, may be returned to the sender, or destroyed.
An Post will use the ITMATT/IFTMIN data as described on the understanding that the sender has lawful grounds, such as the recipient’s consent, to provide that data and that we are entitled to process that personal data to provide the services required.
The ITMATT/IFTMIN data is retained for as long as reasonably necessary to fulfil the purposes we collected it for, including for the purposes of satisfying legal, regulatory, tax, or reporting requirements; and will be held for a period of four years in order to process any queries from the sender, the recipient, customs authorities and other postal administrations.
It is important that you read this Privacy Notice together with the other An Post Policies available at https://www.anpost.com/Privacy so that you are fully aware of how and why An Post is using your data. This Privacy Notice supplements our other Privacy Policies.