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Building materials

There is no customs duty on building materials, but there is VAT. You must declare the goods at the border if you are bringing goods over the value limit.

Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.

If you are carrying goods with a total value of less than the value limit, you are not liable for VAT of other taxes.

If you are carrying goods with a total value of more than the value limit you must pay 25 per cent VAT on the purchase price.