Buying goods online for personal use

Buying goods from outside the European Union (EU) (Excluding Northern Ireland)

If you buy goods for personal use from outside the EU, you may have to pay:

• Customs Duty
• Value-Added Tax (VAT)
• Excise Duty
• Anti-Dumping Duty
• Countervailing Duty.

From 1 July 2026

A €3 customs duty charge per item will apply to most e-commerce packages valued at €150 or below coming into Ireland from outside the EU. This will have implications when shopping online and will result in increased charges and payments.

This customs duty of €3 per item will apply to parcels sent to consumers from third countries (outside the EU).

This means that each distinct product type in a parcel attracts a separate €3 charge.

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 customs charges on delivery.
• Charged on delivery: Other websites may not collect the duty at checkout. If this is the case, the delivery company (for example, your postal operator 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. 

If Import One Stop Shop (IOSS) has been used by the retailer, no further VAT will be due on import as VAT on the purchase has been paid at point of sale.

If IOSS has not been used by the retailer, VAT on Import, including VAT on the €3 customs duty charge per item will be due on import into Ireland.

How to calculate what you owe when buying goods online from outside the EU over €150

Customs Duty

The Customs value on which Customs Duty is calculated for goods over €150 is the cost of the goods plus specific costs such as:

• transport (including postage)
• and
• any insurance.

The rate of Customs Duty that applies depends on the goods you import. You can find all the rates in the TARIC database.

VAT

VAT is payable on goods at the VAT rate that would apply if the goods were bought in Ireland. The value of the goods for calculating the VAT is the Customs value (described above) plus any duty or other tax (excluding VAT) payable.

Excise Duty

Excise Duty is payable on alcohol and tobacco products and is separate from Customs Duty. Different rates of Excise Duty apply to different goods. Please see Alcohol Products Tax and Tobacco Products Tax for further information.

Anti-Dumping Duty and Countervailing Duty

These are extra import duties imposed on goods in addition to the normal duties that apply. The purpose of these charges is to prevent cheap imports from countries with lower material and labour costs, damaging EU industry. You can check if your goods are affected by Anti-Dumping or Countervailing Duties in the TARIC database.

The examples below show how to calculate what you owe on goods with an intrinsic value of over €150 when you buy online from outside the EU. These examples are not exhaustive, however, they cover a range of goods and duty rates. The method of calculation can be applied to any goods. Some websites may include the import duty and tax in their prices.

Next: Buying goods from a European Union (EU) country