Revenue advises online shoppers of new Customs rules for goods from outside the EU

Revenue are advising consumers who shop online of important changes to Customs rules for goods valued at €150 or less purchased from outside the EU (including Great Britain).

These changes will take effect in all Member States, including Ireland, from 1 July 2026.

This will result in some online purchases becoming more expensive and will affect the process for returning goods.

Currently, there is no Customs duty on eCommerce packages entering EU where the goods (excluding delivery charges etc.) are valued at €150 or less.

From 1 July, a new Customs duty of €3 for each item in a parcel will apply to goods bought online from non-EU countries, including Great Britain.

For example, a package from Asia contains a pen, a notebook and a key ring purchased online.

Because the package contains 3 distinct items, each will have a €3 Customs Duty charge, so there will be €9 Customs Duty plus VAT due.

If the package contained two identical pens, these are considered one item and there will be a €3 Customs Duty charge plus VAT due.

This change is designed to ensure fairness for Irish and EU businesses.

Revenue is encouraging all consumers to be aware of these changes before they shop online to avoid unexpected costs and possible delays.

How the new Customs duty will be paid

Consumers will pay the €3 Customs duty per item in one of two ways, depending on the terms and conditions of the business they are buying from:

• Charged at checkout: Some websites will be set up to collect the duty at the point of sale. In this case, the €3 duty will be shown to you and will indicate that the total price you pay at checkout will be the final price, with no extra charges on delivery.
• Charged on delivery: Other websites may not collect the duty at checkout. If this is the case, the delivery company (e.g., your postal service or courier) will require you to pay the €3 duty per item before your goods can be delivered.

Action for consumers: Before completing a purchase, check the website’s terms and conditions to understand how the business selling the goods apply Customs charges.

Important information on returns

The new rules will also impact the returns process for goods bought from outside the EU:

• Customs duty is non-refundable: If you decide to return an item, you will not be refunded the €3 customs duty you paid, unless the goods are faulty.
• VAT (Valued Added Tax) refunds vary by website: Some online suppliers will refund the VAT you paid if you return an item, but many will not.  This is dependent on how individual businesses account for VAT liabilities. This may not be obvious to consumers.

Action for consumers: You should read the website’s terms and conditions carefully to see what the business’s terms and conditions are refunding VAT for returned goods.

Shopping within the EU and identifying a website’s location

There is no Customs duty if your goods are based in Ireland or another EU country at the time the goods are ordered.

Some websites may appear as if the business is Irish or EU-based (for example, by using a ‘.ie’ domain or showing prices in Euro), however, the goods may be shipped from a non-EU country.

Action for consumers: For businesses who do not show Customs duty on its website, it is vital to check the website’s “Terms and Conditions” and/or “About Us” page to confirm its physical business address and the location from where the goods will be shipped.

Key takeaways for consumers:

Speaking about the new Customs rules, Raphael Ryan, Head of Revenue’s National Customs Policies and Procedures, explained:

“Our goal is to ensure consumers are fully informed about these changes before the new rules take effect.

“We want to help people avoid unexpected costs and make informed decisions when shopping online.

“We urge everyone who shops online to take a moment to check where their goods are coming from before they buy so that they know if there is duty to be paid before the goods are delivered.”

More information is available on the Revenue website and includes examples of how the charge is applied per item.