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However, I have seen a few different treatments because either the retailer or the courier are not sure of the rules.
I had an order from the US held in London for a number of days but an sale I sent to Italy went via Dublin and was delivered in two days with no VAT added.
Did the border force actually get the "VAT" or did the courier charge you for it and pocket it hoping you would not know any better and swallow it?
The customs border is in the Irish Sea so there's only a problem if they ship to the mainland on the way here. By stating your location as Ireland it comes up from the South and no customs border is crossed
Cheers Simon