Ireland to impose €3 customs fee on small online imports from non‑EU countries

From 1 July 2026, Ireland will add a €3 customs duty for each distinct item in parcels valued at €150 or less that are purchased online from outside the European Union. The levy applies to goods shipped from non‑EU nations such as the United States, China and Great Britain and is intended to level the playing field for Irish and EU businesses.

The fee is charged per item – for example, a parcel containing a pen, a notebook and a key‑ring would incur €9 in duty, while two identical pens count as a single item and attract only €3. Retailers may collect the charge at checkout or it may be payable to the delivery carrier. The duty is not refundable on returns unless the goods are faulty, and VAT refunds depend on the seller’s policy. No duty is levied on items already located in Ireland or another EU member state at the time of purchase.