From 1 July 2026 onwards, online shoppers will be hit with a new Customs Duty charge of €3 on items bought from non-EU countries, including Great Britain. The change will affect all EU member states, including Ireland.
The new charge is intended to guarantee “fairness” for Irish and EU businesses by targeting the influx of cheap, low-value imports from websites like Temu and Shein.
The Council of the EU said that the fact that these goods are entering the EU duty free has resulted in unfair competition for EU sellers, health and safety risks for consumers, high levels of fraud, and environmental concerns. EU finance ministers reported that 4.6 billion such packages entered the EU in 2024, with 91% originating from China.
The charge will apply not to the parcel itself, but to each individual, distinct item in the parcel. A parcel containing three distinct items will therefore incur a €9 total Customs Duty charge. However, if the parcel contained three identical items, the Customs Duty charge would be only €3.
Customers will either pay the new duty at checkout or on delivery. In the latter case, the delivery service will require you pay the €3 before your items can be delivered. This may result in delays in deliveries.
Once paid, the Customs Duty is non-refundable, unless the goods are faulty. VAT refunds will vary by website and depend on how each business accounts for VAT liabilities.
Revenue has recommended that consumers read the website’s terms and conditions, business address, and shipping location carefully before buying.
Currently, there is no Customs Duty on goods bought online, valued at €150 or less, entering the EU.
