New customs charge to come into effect next week
Kenneth Fox
A new customs duty charge will come into effect next week for items coming from outside the EU.
As Revenue says, there is currently no customs duty on eCommerce packages entering the European Union (EU) where the value of the goods (excluding delivery charges and so on) is €150 or less.
Value-Added Tax (VAT) on the goods is payable. In addition, the delivery company may charge for delivery, insurance, and administration fees.
From July 1st, 2026, a €3 Customs Duty charge per item will apply to all eCommerce packages valued at €150 or less coming into Ireland from outside the EU.
They said implications when shopping online will result in increased charges and payments, which may be passed onto the consumer.
The customs duty of €3 per item will apply to packages sent directly to consumers from countries outside the EU. This means that each distinct product type in a package attracts a separate €3 charge.
The €3 Customs charge will be included in the total used to calculate VAT.
They are urging people to check what charges are applied at checkout and what is included in the delivery terms.
If customs duties are not charged at checkout, increased charges may incur on delivery. Alternatively, they are urging people to contact the platform and/or business directly so that you know in advance the full cost of your purchase.
Revenue gave examples of how the new charge will work, including a package that contains one notepad, one pen, and one keyring. Because the package contains three distinct items, each will attract a €3 customs duty charge.
In addition to VAT and delivery charges, an additional charge of €9 customs duty plus VAT will be payable.
Another example they gave is if a package contains one blouse made of silk and one t-shirt made of cotton.
Because the package contains two distinct items, each will attract a €3 customs duty charge. In addition to VAT and delivery charges, an additional charge of €6 customs duty plus VAT will be payable.
