Customs charges on parcels from outside the EU: duty and fees

The €3 customs duty has applied since 1 July 2026 to goods in packages valued at €150 or less. The Union Handling Fee starts on 1 November 2026. It applies to online purchases arriving from outside the EU, regardless of the purchase value.

To work out the charges on your order, check the package value and count the distinct items in your basket. The value determines which customs duty rule applies. The handling fee uses the distinct-item count and has no minimum purchase threshold.

Revenue says the handling fee is aimed at the platforms, marketplaces and businesses bringing e-commerce packages into the EU, rather than designed as a direct consumer charge. Its consumer guidance also provides for delivery companies to collect it where the website has not.

In Revenue’s example, a package containing three distinct items attracts €9 in customs duty under the €3-per-item rule. VAT is additional.

From 1 November 2026, the same package also attracts €6 in handling fees. That brings the combined customs duty and handling fee to €15 plus any VAT.

Use the distinct-item count when checking an order with several different goods.

Revenue counts two identical pens as one item. Under its example, the package attracts €3 in customs duty, plus VAT, rather than a separate customs charge for each pen.

From 1 November 2026, the handling fee for that package is €2. The combined charge is therefore €5 plus any VAT.

When checking your basket, identify identical goods before counting distinct items. Use Revenue’s pens example for that calculation: the quantity of pens is two, but the chargeable item count is one. Compare that with its three-distinct-item example when checking how the item count affects the total.

For a package worth more than €150, Revenue says the customs duty rate for the specific goods applies instead of the €3 charge. The €2 handling fee still applies per distinct item from 1 November 2026.

Revenue’s higher-value example contains jeans priced at €100 and runners priced at €150. Their combined value is €250. The jeans attract €12 in customs duty at 12%. The runners attract €25.35 at 16.9%.

The package also attracts a €4 handling fee. Revenue gives the combined customs duty and handling fee as €41.35, plus any VAT.

Check the value of the whole package before using the €3-per-item calculation. For a package above €150, use the duty rate for each type of goods, then account for the handling fee and any VAT.

Some websites collect customs duty and the handling fee at the point of sale, according to Revenue. Where the website does not collect them, the delivery company requires payment before it can deliver the goods.

VAT may also be due if the platform did not collect it at checkout. Check the checkout charges before paying so you can identify what the seller has collected.

1. Check whether the website collects customs duty at checkout.
2. For purchases subject to the handling fee from 1 November 2026, check whether the website collects that fee too.
3. Check whether VAT is included in the checkout payment.
4. If the website has not collected the duty and handling fee, account for payment to the delivery company before delivery.

Revenue says there is no handling fee on goods bought and sent from within Ireland, Northern Ireland or another EU member state. Check where the goods are being sent from when assessing whether the fee applies.

The handling fee also excludes gifts sent by one private individual outside the EU to another private individual living in Ireland. For a gift, check that the sender and recipient are both private individuals.

For purchases subject to the fee, Revenue says it is non-refundable. That includes goods you return and goods that are faulty. Account for that charge when deciding whether to return an affected purchase, as Revenue’s refund rule applies in both cases.

Revenue says it will never send you an email or text message asking you to click a link and pay customs duty or the handling fee.

If a message claims to be from Revenue and asks for that payment through a link, do not click it. Use Revenue’s published payment guidance to check who collects the charges: the website at the point of sale, or the delivery company before delivery where the website has not collected them.