The change is designed to ensure fairness for Irish and EU businesses.
The new EU-wide Customs rules will come into effect from July 1
A new customs duty charge will take effect in Ireland from next Wednesday, 1st of July 2026 for goods bought outside the EU.
Revenue says there is currently no Customs Duty on eCommerce packages entering the EU where the goods (excluding delivery charges etc.) are valued at €150 or less.
However from the 1st of July the new Customs Duty will add €3 for each item in a parcel.
This will apply to items bought online and entering Ireland from non-EU countries such as the United States, China and Great Britain.
The change is designed to ensure fairness for Irish and EU businesses.
How will it be applied?
1. The fee will be applied to purchases under €150 from outside of the EU.
2. Each item you purchase will have €3 added to it.
3. For example, if you make an online purchase of a package from an Asian company containing a pen, a notebook and a key-ring, because the package contains three distinct items, each item will have a €3 Customs duty charge, so it will be €9.
4. If the package contains two identical pens, these are considered a one-item type. This means there will be only a single €3 charge.
How will the new Customs Duty be paid?
Consumers will pay the €3 Customs Duty per item in one of two ways, depending on the terms and conditions of the business they are buying from:
1. Charged at checkout: Some websites will be set up to collect the duty at the point of sale. In this case, the €3 duty will be shown to you that the total price you pay at checkout will be the final price, with no extra charges on delivery.
2. Charged on delivery: Other websites may not collect the duty at checkout. If this is the case, the delivery company (for example, your postal service) will require you to pay the €3 duty per item before your goods can be delivered.
Important information on returns
The new rules will also impact the returns process for goods bought from outside the EU:
1. Customs Duty is non-refundable. If you decide to return an item, you will not be refunded the €3 Customs Duty you paid, unless the goods are faulty.
2. VAT refunds vary by website. Some online suppliers will refund the VAT you paid if you return an item, but many will not. Read the website’s terms and conditions carefully to see what the business’s terms and conditions are regarding refunding VAT for returned goods.
Action for consumers
1. There is no Customs Duty if your goods are based in Ireland or another EU country at the time the goods are ordered.
2. Some websites may appear as if the business is Irish or EU-based (for example, by using a ‘.ie’ domain or showing prices in Euro), however, the goods may be shipped from a non-EU country.
Further information is available on the Revenue website.
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