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.