Removal of the De Minimis Relief for Low Value Consignments – 1 July 2026

Refund

From 1 July 2026, customs duties on eCommerce packages will only be refunded by Customs Authorities if the goods are faulty. Where a consumer changes their mind regarding the purchase and returns items to the original supplier, the €3 customs duties will not be refunded by the Customs Authorities.

Similarly, Value-Added Tax (VAT) on eCommerce packages will only be refunded by Customs Authorities if the goods are faulty. If the consumer changes their mind and returns items, then it is possible that the supplier will refund the consumer the VAT. Consumers should check the terms and conditions on the supplier’s website to check if they will refund the VAT.

Note

Check the website returns policy as you may not receive a refund of customs duties or VAT paid on the initial delivery.

Purchasing within the EU

Customs duty is not charged on goods purchased from suppliers within the European Union (EU).

Before purchasing online, consumers should check whether the website they are purchasing from is based in the EU. The name of a website, addresses ending in ‘.ie’, or prices displayed in Euro, is not proof of the location of a business. You should check the terms and conditions, privacy policy, 'about us' or 'contact us' information on the platform or seller's website. This should indicate where the business is located, and if taxes and duties are included in the price.

More information about these new charges and implications will be available on our website shortly.