REVEALED: Additional customs charge changes to be implemented from July
Revenue has advised shoppers that new EU-wide Customs rules will come into effect from July 1
A major change to shopping online will be implemented in Ireland next month, following changes to Customs charges.
Revenue has advised shoppers that new EU-wide Customs rules will come into effect from July 1, 2026, impacting goods valued at €150 or less bought from outside the European Union.
Under the current system, low-value online purchases entering the EU are exempt from Customs Duty.
However, the changes will see a flat €3 Customs Duty charge apply to each item contained within a parcel arriving from a non-EU country.
The changes will apply across all EU member states, including Ireland.
Revenue said the move is aimed at creating “fairness” for Irish and EU retailers competing with overseas online sellers.
Under the new rules, Customs Duty will be charged per individual item rather than per parcel.
For example, if a shopper orders a package containing a pen, notebook and key ring from Asia, each item will attract a separate €3 charge, meaning a total Customs Duty bill of €9, in addition to VAT.
However, if a parcel contains two identical pens, they will be treated as a single item for Customs purposes and only one €3 charge will apply.
“Our goal is to ensure consumers are fully informed about these changes before the new rules take effect,” Raphael Ryan, Head of Revenue’s National Customs Policies and Procedures, said.
“We want to help people avoid unexpected costs and make informed decisions when shopping online,” he added.
Consumers may pay the duty in one of two ways depending on the retailer’s setup.
Some online stores will collect the Customs charge at checkout, meaning customers will see the full cost upfront with no further fees due upon delivery.
Other retailers may not collect the duty in advance, meaning delivery companies such as An Post or courier services will seek payment from customers before the goods can be delivered.
Revenue is urging shoppers to carefully check a retailer’s terms and conditions before completing a purchase.
It also warned that the new system could complicate returns for online purchases made outside the EU.
The €3 Customs Duty charge will generally not be refunded if a customer decides to return an item, unless the goods are faulty.
Revenue also highlighted that some websites may appear to be Irish or EU-based by using “.ie” domains or pricing goods in euro, even though products are actually dispatched from outside the EU.
No Customs Duty applies to goods already located within Ireland or another EU country at the time of purchase.
Further information and examples of how the new charges will apply are available on Revenue’s website.