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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.

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, or you are having the goods shipped, you must pay 25 per cent VAT on the purchase price and freight costs.