You order something from Shein, Temu, or a UK site like you always do. Except this time there’s an extra charge at checkout or worse, a courier looking for money before they’ll hand over your parcel. From 1 July 2026, a new EU-wide customs duty applies to low-value parcels coming into Ireland from outside the EU.

Here’s what’s actually going on, and what it means depending on whether you’re a shopper or a sole trader.

What’s Changing and When

Until now, anything you bought from outside the EU worth €150 or less came in duty-free. You paid VAT, but no customs duty. The de minimis” exemption is gone.

From 1 July 2026, a €3 customs duty applies per item type in your order on top of VAT for parcels coming from the UK, US, China, and everywhere else outside the EU. It’s a temporary EU measure, running until 2028 when new customs rules will be introduced, brought in largely to stop non-EU platforms undercutting EU sellers on price.

A few things worth knowing about how it’s charged:

  • It’s per item type, not per parcel. Order three different products and you could see three separate €3 charges.
  • VAT is calculated on top of the duty, not just the goods value, so the cost stacks a little further than you’d expect.
  • Some retailers charge it at checkout. Others leave it for the courier to collect before your parcel is released, which is where most of the confusion (and the annoyance) comes from.

What Shoppers Should Watch For

  • Check what’s included before you pay. If a retailer isn’t EU-based, don’t assume duty is already in the price.
  • Expect delivery-day charges from some retailers. If duty wasn’t collected at checkout, An Post or your courier will hold the parcel until it’s paid.
  • A “.ie” address doesn’t mean EU shipping. Some sites that look Irish still ship from outside the EU. Worth a quick check before you buy if it matters to you.
  • Changed your mind? The €3 isn’t coming back. It’s only refundable if the goods are faulty, so ordering a few sizes “just to try” now costs more than it used to.
  • One to remember: Revenue will never text, email, or call you looking for a customs payment. If you get a message like that, it’s a scam.

What Sole Traders Should Watch For

If you’re a sole trader or freelancer sourcing stock, materials, or parts from outside the EU, e.g. think craft sellers, small resellers, dropshippers, or tradespeople importing parts from the UK or US, this one’s worth building into how you price and track your costs.

  • It’s a new cost. If you’re importing regularly, work it into your margins now rather than finding it eating into your profit later.
  • It’s per item type, so mixed orders add up fast. Worth checking with your supplier whether duty is already built into their price.
  • It’s generally deductible but keep it as its own line in your records so it’s easy to stand over when it comes to your Form 11.
  • Keep both receipts. The original invoice and the courier’s customs charge together prove your full landed cost.
  • Charges collected on delivery are easy to lose. If duty isn’t taken at checkout, it can show up weeks later as a separate charge. A simple folder or spreadsheet habit now saves a scramble at deadline time.

The Bottom Line

This is another cost worth tracking properly, especially if importing is part of how you run your business.

As always, our FastTax.ie system makes it easy to calculate your taxable income and deductions.

See more:

Recent Posts