From 1 July 2026, low-value parcels imported into Ireland from outside the EU will attract temporary €3 customs duty according to tariff classification. The European Commission says 5 T-shirts attract €3 in duty while 3 T-shirts and a watch attract €6 because they span two classifications.
At a glance
- What changes
- Temporary customs duty by tariff classification
- From
- 1 July 2026
- Who it affects
- Low-value parcels from outside the EU
- Cost
- 5 T-shirts: €3. 3 T-shirts and a watch: €6
- Who pays
- The seller or importer
On this page
How tariff classification sets the duty
The Commission says the duty applies per item according to tariff classification rather than quantity. For a low-value parcel imported into Ireland from outside the EU, check the tariff classifications of the goods before calculating the charge.
Buying 5 T-shirts attracts €3 customs duty because all the T-shirts share a tariff classification.
What a mixed basket costs
Buying 3 T-shirts and a watch attracts €6 customs duty, according to the Commission. The T-shirts fall into one tariff classification and the watch falls into another.
| Purchase | Tariff classifications | Customs duty |
|---|---|---|
| 5 T-shirts | 1 | €3 |
| 3 T-shirts and a watch | 2 | €6 |
Who declares and pays the duty
The seller or importer is responsible for declaring and paying the duty, the Commission says. If you are importing the goods yourself, include that duty in your calculation for the purchase.
Questions
When does the EU €3 parcel duty start in Ireland?
The temporary customs duty starts on 1 July 2026. It applies to low-value parcels from outside the EU.
Is the €3 customs duty charged on every T-shirt?
The Commission says buying 5 T-shirts attracts €3 customs duty because they share a tariff classification. The charge follows tariff classification rather than quantity.
How much duty applies to T-shirts and a watch?
The Commission’s example of 3 T-shirts and a watch attracts €6 customs duty. Those goods fall into two tariff classifications.
Who pays the new EU parcel duty?
The seller or importer is responsible for declaring and paying it.
Sources
- European Commission (primary source): Ensuring fairness and safety: €3 customs duty for low-value parcels, read 29 June 2026
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