Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
7.6Payment of Import VAT
7.6.1Introduction
VAT arises at the time of importation of the goods into the State. Goods may be physically located in Ireland but may be here under a special customs ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.