New Customs rules for goods arriving into Ireland from outside of the European Union (EU)

From 1 July 2026, new EU Customs rules apply to items arriving into Ireland from outside of the EU, including from Great Britain.  These new rules are being implemented to ensure fairness for Irish and EU businesses.

What this means for you.

• A new Customs Duty of €3 for each item in a package will apply to goods bought online from non-EU countries, including Great Britain, regardless of their value.  

• Prior to 1 July 2026, items valued at €150 or less (excluding delivery charges) were not subject to Customs Duty.

• From 1 July, this €3 charge applies per line item in your parcel.

• In most cases this means that different product types, e.g. t-shirts, sunglasses, hats will be charged separately.

• If a package contains two identical items e.g. 2 identical t-shirts, these will be considered one item and there will be a single €3 Customs Duty charge applied to those identical items, plus VAT.

How will I be charged this new EU Customs Duty?

• For most large retailers, it will be charged at the point of sale.  Once paid, there will be no further action required by you.  The delivery company e.g. An Post will deliver the package as usual.

• In some cases, a retailer will not charge this Customs Duty at the point of sale.  This can be the case even if VAT was charged at the point of sale. In these cases, the delivery company will require you to pay this Customs Duty before they deliver the package to you.

• If you are not charged VAT at the point of sale, you will need to pay the VAT and Customs Duty before delivery.

How will the new rules impact the return of goods purchased outside of the EU?

• Customs Duty is non-refundable.  If you decide to return an item purchased from outside of the EU, you will not be entitled to a refund of the €3 Customs Duty, unless the goods are faulty.

• VAT refunds can vary.  Some suppliers will refund the VAT that you paid if you return an item, but many will not.

What actions should customers take before purchasing items from outside of the EU?

• Before completing a purchase online, check the website’s terms and conditions to understand if the supplier selling the goods will apply Customs Duty and/or VAT.

• If you purchase goods from an Irish/EU supplier, no Customs Duty will apply.  However, some suppliers may appear to be Irish/EU-based.  They may use, for example, a ‘.ie’ domain or show prices in Euro but the goods might actually be shipped from a non-EU country.  Where a business does not detail Customs Duty/VAT on its website, it is important to check the website’s terms and conditions and the "About Us" page to confirm its physical business address and the location from where the goods will be shipped.

• Customers should read the website’s terms and conditions to see if a supplier will refund any VAT paid in the event of returned goods.  

If you would like any further guidance in relation to any of the above, we at Accounting Bureau, would be happy to assist you.

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