Union Handling Fee (UHF) – 1 November 2026

How the fee applies

A package with a total value of €10 is sent from outside the EU to a person in Ireland and contains a pen, a notebook and a key ring which were purchased online. Because the package contains 3 distinct items, since 1 July 2026 each item attracts a €3 Customs Duty charge — €9 in total, plus VAT.  From 1 November 2026, an additional UHF of €6 will also apply to this package at €2 per item. There is an additional €15 plus any applicable VAT due on the package.

If the package instead contained two identical pens, these are considered one item, so this package is liable to a €3 Customs Duty charge plus VAT and from 1 November an additional €2 UHF, so €5 plus any applicable VAT in total.

If the value of a package is greater than €150, then the Customs Duty which applies to the specific goods instead of the €3 Customs Duty charge will be due. For example, a package contains a pair of jeans (€100) and a pair of runners (€150), in this case the jeans will attract Customs Duty of €12 (12%) and the runners €25.35 (16.9%) plus VAT in addition to the €4 UHF so €41.35 plus any applicable VAT in total.

Next: What does this mean for consumers?