Removal of the De Minimis Relief for Low Value Consignments – 1 July 2026
Overview
Currently, there is no customs duty on eCommerce packages entering the European Union (EU) where the value of the goods (excluding delivery charges and so on) is €150 or less. Value-Added Tax (VAT) on the goods is payable. In addition, the delivery company may charge for delivery, insurance and administration fees.
From 1 July 2026, a €3 customs duty charge per item will apply to all eCommerce packages valued at €150 or less coming into Ireland from outside the EU. This will have implications when shopping online and will result in increased charges and payments which may be passed onto the consumer.
The customs duty of €3 per item will apply to packages sent directly to consumers from countries outside the EU. This means that each distinct product type in a package attracts a separate €3 charge.
The €3 customs charge will be included in the total used to calculate VAT.
- Example 1
A package contains one notepad, one pen, and one keyring. Because the package contains three distinct items, each will attract a €3 customs duty charge. In addition to VAT and delivery changes, an additional charge of €9 Customs Duty plus VAT will be payable.
- Example 2
A package contains one blouse made of silk and one t-shirt made of cotton. Because the package contains two distinct items, each will attract a €3 customs duty charge. In addition to VAT and delivery changes, an additional charge of €6 Customs Duty plus VAT will be payable.
- Example 3
A package contains two identical t-shirts made of cotton. Because this package contains two identical items it is classed as 1 distinct item and will attract a €3 customs duty charge. In addition to VAT and delivery changes, an additional charge of €3 Customs Duty plus VAT will be payable.
Check what charges are applied at checkout and what is included in the delivery terms. If customs duties are not charged at checkout, increased charges may incur on delivery. Alternatively, contact the platform and, or business directly so that you know in advance the full cost of your purchase.
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