Revenue says a €2 Union Handling Fee per distinct item starts on 1 November 2026 for online goods shipped from outside the EU to consumers in Ireland. The seller or delivery business pays it, alongside the existing €3 customs duty per item.
At a glance
- What changes
- €2 handling fee per distinct item
- From
- 1 November 2026
- Who pays
- The eCommerce seller or delivery business
- Coverage
- Online goods shipped from outside the EU, regardless of value
- Refunds
- Handling fee is not refunded for faulty goods
On this page
What the new fee covers
Revenue says the Union Handling Fee is payable by businesses filing eCommerce customs declarations. It applies to all eCommerce goods shipped from outside the EU to a consumer in Ireland, with no exemption based on the value of the goods.
Count the distinct items in your basket when calculating the handling fee. Use €2 for each distinct item, rather than applying the fee once to the whole order.
How the fee adds to customs duty
The €3 customs duty per item has applied since 1 July 2026. From 1 November 2026, an order containing a single item subject to both charges carries €5 in customs duty and handling fees: €3 plus €2.
For an online item sent from Great Britain, VAT also applies. Include VAT separately when working out the charges on that purchase.
Check where the goods are when you order
Revenue says no customs duty or Union Handling Fee applies where the goods are already in Ireland, Northern Ireland or another EU member state when ordered.
Check the location of the goods before placing your order. For a purchase described as coming from the UK, establish whether the goods are in Great Britain or Northern Ireland when you buy them.
The handling fee is not refunded for faulty goods
Revenue says the handling fee is not refunded even where goods turn out to be faulty. If you are calculating charges refundable on a faulty purchase, exclude the Union Handling Fee from that calculation.
Questions
When does the EU handling fee start in Ireland?
The €2 Union Handling Fee starts on 1 November 2026. It applies per distinct item to online goods shipped from outside the EU to consumers in Ireland.
Who pays the Union Handling Fee?
The eCommerce seller or delivery business pays the fee. Revenue identifies businesses filing eCommerce customs declarations as liable.
Does the handling fee apply to orders from Northern Ireland?
No customs duty or Union Handling Fee applies if the goods are already in Northern Ireland when ordered. Online goods sent from Great Britain are liable to customs duty, VAT and, from 1 November 2026, the handling fee.
Sources
- Revenue (primary source): Revenue advises online shoppers of the introduction by the European Union (EU) of a new Union Handling Fee for goods bought from outside the EU, read 29 September 2026
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