Revenue advises online shoppers of the introduction by the European Union (EU) of a new Union Handling Fee for goods bought from outside the EU

On 29/09/2026, Revenue advised consumers who shop online of a further change to Customs arrangements for goods bought from outside the EU (including Great Britain). From 1 November 2026, the EU will introduce a new Union Handling Fee of €2 per distinct item, which businesses that file Customs declarations for eCommerce packages will pay. It relates to goods purchased online from non-EU countries and shipped to consumers in Ireland and other EU Member States.

This fee is separate from, and in addition to, the €3 Customs Duty per item that has applied since 1 July 2026. 

What is the Union Handling Fee?

The Union Handling Fee is being introduced on 1 November 2026.

The fee is €2 per distinct item in a package.

The fee is NOT refundable, even where goods are later found to be faulty.

The charge is intended to cover the increased costs being incurred by Customs authorities as a result of the huge growth of eCommerce over the last number of years.

The Union Handling Fee will apply to all eCommerce goods, regardless of the value, where a seller ships goods from outside the EU to a consumer in Ireland.

The Union Handling Fee will be paid by the eCommerce seller or by the business delivering the goods. However, they may pass on the charge to the end consumer. 

The intention is that the charge will be part of a wider package of changes under the EU Customs Reform, which places more responsibility on eCommerce platforms, sellers and delivery businesses.

How the fee applies 

For example, a package valued at €10 containing a pen, notebook and key ring purchased online and sent from outside the EU contains three different items. Since 1 July 2026, the €3 Customs Duty charge applies to each item, resulting in Customs Duty of €9, plus any applicable VAT. From 1 November 2026, an additional Union Handling Fee of €2 per item will also apply, adding €6. The total charges will therefore be €15, plus any applicable VAT. 

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 Union Handling Fee, 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 Union Handling Fee so €41.35 plus any applicable VAT in total.

How the new fee will be paid

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

Charged at checkout: Some websites will be set up to collect the Customs Duty and Union Handling Fee 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 Union Handling Fee per item before your goods can be delivered. VAT may also be due if the online seller did not collect it at checkout. 

Important information on returns

The Union Handling Fee is non-refundable: If you decide to return an item, you will not be refunded the €2 Union Handling Fee you paid, even if the goods are faulty.

The €3 Customs Duty charge is also non-refundable, unless the goods are faulty. Customs Duty on packages greater than €150 may be refunded if the goods are returned within 90 days.

VAT refunds vary by website: Some online suppliers will refund the VAT you paid if you return an item, but many will not. This depends on how individual businesses account for their VAT liabilities. Consumers should read the terms and conditions on the website to ensure that they are aware of how the website will treat refunds before purchasing the goods. 

Shopping within the EU and identifying a website's location

There is no Customs Duty or Union Handling Fee where goods are based in Ireland, Northern Ireland or in another EU Member State at the time the goods are ordered.

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.

Action for consumers: Where a website does not clearly show Customs Duty or the Union Handling Fee, check the website's "Terms and Conditions" and/or "About Us" page to confirm the business's physical address and the location from which goods will actually be shipped.

Northern Ireland

Under the EU-UK agreements, including the Windsor Framework, there are no Customs declaration or charges for trade in goods between Ireland and Northern Ireland, so existing arrangements are unaffected by this change.

However, eCommerce goods sent from Great Britain will be liable to Customs Duty, VAT and from 1 November, the Union Handling Fee. 

Key takeaways for consumers

Speaking about the new Union Handling Fee, Ray Ryan, Principal Officer in Customs Division, explained:

“This is the second change affecting eCommerce this year. It is important that online shoppers are aware of these changes so that they understand the total cost of their online purchases before making a decision to buy. We want to help people avoid unexpected costs either at checkout or when the goods are delivered to their doorstep”.       

ENDS 29/09/2026