Union Handling Fee (UHF) – 1 November 2026

What does this mean for consumers?

If the online seller passes on the charge to consumers, then they will pay the Customs Duty and the UHF per item in one of two ways:

• Charged at checkout: Some websites will be set up to collect the Customs Duty and UHF at the point of sale. In this case, both charges will be shown to you, and the total price you pay at checkout will be the final price, with no extra charges on delivery.
• Charged on delivery: Other websites may not collect these charges at checkout. If this is the case, the delivery company (for example, your postal service or courier) will require you to pay the Customs Duty and the UHF per item before your goods can be delivered. VAT may also be due if the platform did not collect it at checkout.

Some websites may appear as if the business is Irish or EU-based — for example, by using a ".ie" domain or by showing prices in Euro — however, the goods may still be shipped from a non-EU country.

Consumers should always check the returns policy of the website they are purchasing from.

The UHF is non-refundable, even when goods are returned or faulty.

There is no UHF where goods are purchased and sent from within Ireland, Northern Ireland or another EU Member State.

Fraudulent emails, SMS (text messages) and phone calls

Please note that Revenue will never send emails or SMS (Text Messages) which require consumers or individuals to click on a link and pay a Customs Duty charge or UHF.

Further information is available here.