How customs duty, VAT and handling fees apply in Ireland

When import charges can arise

Goods already located in Ireland or another EU Member State when sold generally move within the EU customs territory without import customs duty. Goods dispatched from outside the EU—including many goods sent from Great Britain—can be subject to import formalities and charges when they enter Ireland.

A website ending in .ie, showing euro prices or describing itself as European does not prove the stock is inside the EU. Check the dispatch location before ordering or setting delivery promises.

The main types of charge

Customs duty depends on the product classification, customs value, origin and any available relief or trade preference. Import VAT normally applies at the Irish VAT rate relevant to the product and is calculated using the VAT customs base, which can include the goods, transport, insurance and customs duty.

Excise duty can apply to products such as alcohol or tobacco. A postal operator, express carrier or customs agent may also charge an administration, presentation or clearance fee. That service fee is separate from tax collected for Revenue.

• Customs duty or the applicable low-value ecommerce charge
• Import VAT
• Excise, anti-dumping or countervailing duties where relevant
• Carrier, postal or customs-clearance service fees

Ireland’s 2026 low-value ecommerce change

From 1 July 2026, Irish Revenue states that a €3 customs duty applies per distinct item to most ecommerce packages valued at €150 or less arriving from outside the EU. Distinct products can be identified by different tariff codes, so a parcel containing several product types may attract more than one €3 charge.

VAT can also apply, including VAT on the customs charge. How and when the amount is collected can depend on whether the seller uses the Import One Stop Shop and how the seller, platform or carrier accounts for the import.

Why customs value and origin matter

The purchase price alone does not always equal the customs value. Transport, insurance, assists and other adjustments can be relevant. The country where a parcel is sent from is also not necessarily the product’s customs origin.

Preferential origin under an EU trade agreement can reduce duty where the product meets the agreement’s origin rules and valid proof is available. Simply routing goods through a partner country does not create preferential origin.

Avoiding surprises for customers

Decide whether your checkout uses a delivered-duty-paid or delivered-at-place model, explain who is responsible for import charges, collect accurate product data and show realistic delivery information. Poor declarations can create holds, returned parcels and unhappy customers.

Rates and rules change. Check Revenue and TARIC for the transaction date and obtain customs advice for valuable, restricted or unusual goods. This guide is general information, not tax or customs advice.