Shipping from Ireland to the US: customs duty, the 10% tariff and An Post (2026)
For sellers in Ireland of Aran and wool knitwear, linen, Donegal tweed, silver jewellery, leather goods, pottery, candles and wooden crafts on Etsy, eBay, Shopify or their own shop: every order to a US buyer now goes through US customs, whatever its value. Since 24 July 2026 goods made in Ireland (or anywhere in the EU) pay a total US duty of at least 10%: items with a lower normal rate are topped up to 10%, items already at 10% or more pay nothing extra. A few products escape entirely. An Post’s default is that the US recipient pays before delivery; a business DDP option exists on request. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Ireland → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, EU-origin goods pay Section 301 duty 'net of MFN': if a product's normal US duty is below 10%, the total becomes 10%; if it is already 10% or more, no Section 301 duty is added. Germany to US duty guide · Italy to US duty guide · France to US duty guide · Spain to US duty guide · Netherlands to US duty guide · Austria to US duty guide · Poland to US duty guide · Portugal to US duty guide · Greece to US duty guide · Belgium to US duty guide
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
How the 10% EU rule works
The 10% is not added on top of the normal duty, unlike the 12.5% for goods from Australia or Thailand or the 10% for UK goods. It is a floor: the extra duty is only the gap between the normal US rate and 10%. So a leather bag (normal rate 9%) pays 10% in total, while a wool jumper (normal rate 16%) still pays 16% and hand-woven tweed fabric already at 10% stays at 10%.
The EU rule is set in the US tariff by two headings. Heading 9903.05.39 covers goods 'the product of a member state of the European Union' whose normal (column 1) US rate is below 10%: under U.S. note 52(k) 'the sum of the column 1 duty rate and the additional ad valorem rate of duty is 10 percent', so a free item pays 10%, a 5% item pays 5% more and a 9.8% item 0.2% more. Heading 9903.05.38 covers EU goods with a normal rate of 10% or more, which pay only the normal duty. Per-kilogram or per-item (specific or compound) rates are converted to a percentage by dividing the duty by the customs value: 50 cents per kilogram on a 1 kg item worth US$10 counts as 5%.
The EU rate applies to goods that are 'the product of a member state of the European Union'. CBP says Section 301 duties are based on the country of origin, not the country of export, so goods made in China, India or Türkiye and resold from an Irish shop pay the US rates for the country where they were made, not the EU 10% floor.
An Post's sending-to-the-USA page says gifts over US$100 attract 'taxes of minimum 15%' and that business sales pay 'taxes of the country of origin'. The US tariff itself (headings 9903.05.38 and 9903.05.39) sets the EU rule as a top-up to a 10% total since 24 July 2026, with nothing extra on goods whose normal rate is already 10% or more; the 12.5% figure applies to some other origins, not to the EU floor. Use the USITC tariff and your 10-digit code for the exact amount.
What happened to the earlier US tariffs on EU goods?
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
A temporary 10% Section 122 surcharge on most imports applied from 24 February 2026 and expired on 24 July 2026.
How much US duty to expect
Estimates from our calculator for goods made in Ireland or elsewhere in the EU, before any carrier or DDP-service fees. Total rate = the normal US rate, topped up to 10% if it is lower. Use the link in each row to change the price, shipping or product.
US codes and general rates from the official US tariff (U.S. International Trade Commission, checked 6 Nov 2026) and headings 9903.05.38, 9903.05.39 and 9903.05.97 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example porcelain instead of earthenware, a cotton–linen blend, or a tweed jacket under chapter 62 rather than fabric under chapter 51). Check yours in our HS code lookup links. Irish whiskey, cheese and other food are not in the table: they keep their own US rates and need FDA prior notice (and often more) before sale — they are not covered here.
Sample normal (general) US rates in the 2026 tariff: wool jumpers (6110.11.00) 16%; wool throws / travelling rugs (6301.20.00) free; wool scarves (6214.20.00) 6.7%; linen tablecloths and napkins (6302.59.10) 5.1%; hand-woven wool fabric under 76 cm loom width such as some tweeds (5111.11.30) 10%; silver jewellery (7113.11.50) 5%; gold jewellery (7113.19.50) 5.5%; leather handbags (4202.21.90) 9%; candles (3406.00.00) free; ceramic tableware other than porcelain (6912.00.48) 9.8%; other ceramic ornamental articles (6913.90.50) 6%; other wood articles (4420.90.80) 3.2%; toys (9503.00.00) free; cotton T-shirts (6109.10.00) 16.5%; silk scarves (6214.10.10) 1.2%; natural cork stoppers (4503.10.60) free; books (4901.99.00) free; original paintings (9701.91) free.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
What escapes the 10%: cork, silk fabric, gemstones, coffee, art, antiques, books
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Our calculator handles paintings, prints and books automatically, but not yet the EU-only list (cork, silk yarn and fabric, pearls, unset diamonds and gemstones), coffee or tea: for those items use the normal rate in the US tariff and leave out the top-up. A finished silk scarf is a made-up article, not silk fabric, so it is not excluded. Food and drink still pay their own US rates and need US Food and Drug Administration paperwork before sale — they are not covered in the table above.
Heading 9903.05.97 and U.S. note 52(j)(2) exempt some EU-origin products from the 10% rule altogether, so they pay only their normal US rate: natural cork and cork articles (4501.10.00 to 4504.90.00), raw and thrown silk and silk yarn (5004.00.00 to 5006.00.90), some woven silk fabrics (5007.10.30, 5007.10.60, 5007.20.00, 5007.90.30), natural pearls (7101.10.30, 7101.10.60), unset diamonds (7102.10.00, 7102.31.00, 7102.39.00), and unset precious and semi-precious stones (7103.10.20, 7103.10.40, 7103.91.00, 7103.99.10, 7103.99.50), plus a few industrial chemicals and metals. A cut gemstone suitable for jewellery but not set (7103.99.10, normal rate free) therefore enters at 0%. Once a stone is set in a ring or pendant it is jewellery (7113) and the 10% rule applies.
U.S. note 52(b) (heading 9903.05.86) excludes listed tariff lines from every 2026 Section 301 duty, including the EU 10% rule. For Irish sellers the useful ones are coffee (0901), tea (0902) and paintings, drawings and other works of art, collectors' pieces and antiques over 100 years old (headings 9701–9706) and printed books (chapter 49). Food and drink such as whiskey, cheese or smoked salmon are not on that exclusion list; they keep their own US rates and usually need FDA prior notice (and often more) before sale.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
An Post, couriers and DDP
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
An Post kept parcel services to the US open after the end of de minimis. For business sales of any value and for gifts over US$100, the US recipient must pay the applicable US taxes before the parcel is delivered: An Post asks for the recipient's email, its international logistics partner contacts them to collect the taxes plus an administration fee, they have 5 calendar days to pay, and unpaid parcels are returned with no credit to the sender. Letters and documents are unchanged, and genuine personal gifts of US$100 (€85) or less continue as before. Goods valued over US$2,500 are not accepted. Business customers who want a Delivered Duty Paid (DDP) arrangement should contact their An Post account manager or newbusiness@anpost.ie.
An Post's US sending page says the logistics partner charges the US recipient an administration fee together with the taxes, but it does not publish the fee amount on the public page. The optional business DDP route (account manager or newbusiness@anpost.ie) also has no public fee schedule, so ask An Post for the current figure before you set US prices.
EU postal operators have reopened or kept US parcel services using prepaid or recipient-pay duty models: Deutsche Post DHL (PDDP mandatory up to US$2,500 since 24 July 2026), PostNL (reopened 19 September 2025; PDDP via Zonos, parcels up to USD 2,500 since 24 July 2026), La Poste/Colissimo, An Post (kept US parcels open; default is recipient-pay before delivery, with a business DDP option on request), and Österreichische Post / Post AG (PDDP mandatory for commercial goods up to USD 2,500; Onlinezollformular prepaid at drop-off for counter senders). Since 17 September 2026 La Poste has suspended Colissimo shipments to the US of some product types (children's items, toys, costume jewellery, electronics, clothing and sporting goods), which now need a specific customs form and CPSC pre-registration by the sender; registered business senders can still send them with Colissimo Facilité or Chronopost via La Poste Pro Expéditions. Germany to US duty guide · France to US duty guide · Netherlands to US duty guide · Austria to US duty guide · Poland to US duty guide · Portugal to US duty guide · Greece to US duty guide · Belgium to US duty guide
With DHL Express, UPS or FedEx the courier handles the US entry. If the buyer pays the duty on delivery (DAP), couriers add their own fee for paying it on the buyer’s behalf:
DHL Express charges US receivers a Duty Tax Processing fee of US$17.50 or 2.5% of the duties and taxes, whichever is higher, when it pays them on their behalf. A US$1.38 regulatory charge can also apply.
Ask your courier for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy's international shipping help page lists An Post among the commonly used DDP carriers for sellers in the rest of Europe (including Ireland).
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through An Post’s business DDP arrangement, your courier or your shipping service), so build it into your US price or shipping rate. With An Post’s default recipient-pay flow, tell the buyer to expect an email from An Post’s logistics partner before the parcel leaves Ireland.
Checklist before you ship from Ireland to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff. If it is below 10%, your total is 10%; if it is 10% or more, there is nothing extra, unless the code is on an exclusion list (cork, silk fabric, unset gemstones, coffee, tea, art, antiques, books).
- Remember that duty-free goods are not free any more: candles, toys and wool throws with a free normal rate pay 10% (cork stays at 0% when correctly coded on the EU-only list).
- Country of origin is where the item was made, not where you post it from. Stock bought from suppliers in China or elsewhere keeps its own origin and pays that country’s US rates.
- Use a specific description ("handmade Aran wool jumper size M", "Irish linen napkin set of 4", "sterling silver Claddagh ring"), not "gift", "handmade item" or "souvenir".
- Never mark a sale, replacement or freebie as a gift: only genuine private gifts of US$100 or less are exempt.
- Posting with An Post? Capture the US recipient’s email (and phone if you can), use Click & Post for business parcels at the post office, keep declared value at or under US$2,500, and either warn the buyer they must pay before delivery or arrange An Post’s business DDP option with your account manager or newbusiness@anpost.ie.
- Send DDP where you can so the buyer is not asked to pay on delivery.
For Irish sellers
- The US$800 de minimis duty-free limit ended on 29 August 2025. Every goods parcel to the US now pays duty, whatever its value.
- Since 24 July 2026, EU-origin goods (including Irish-made) pay a total US duty of at least 10% (HTSUS 9903.05.38 / 9903.05.39): if the normal rate is under 10%, it is topped up to 10%; if it is already 10% or more, nothing extra is added. Examples: candle 0% → 10%; linen napkins 5.1% → 10%; leather bag 9% → 10%; hand-woven tweed fabric 10% → 10%; Aran jumper 16% → 16%.
- Excluded items include cork, silk yarn and fabric, unset gemstones, coffee, tea, paintings, antiques over 100 years old and books (US notes 52(b) and 52(j)(2)).
- Country of origin (where the product was made) counts, not where you post from. China-made stock shipped from Ireland pays the US China rates, not the EU 10% floor.
- An Post’s default for sales and gifts over US$100: the US recipient pays taxes (plus an administration fee) by email link before the parcel is delivered; unpaid parcels are returned with no credit to you. Business DDP is available via your account manager or newbusiness@anpost.ie. Goods over US$2,500 are not accepted by An Post for this route.
- This page is general information, not legal, tax or customs advice. (English summary only — Irish-language wording was not added rather than risk an inaccurate Gaeilge block.)
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. The whole EU route, including other EU postal services: EU → US. Other origins: Germany → US · Italy → US · France → US · Spain → US · Netherlands → US · Austria → US · Poland → US · Portugal → US · Greece → US · Belgium → US · Philippines → US · New Zealand → US · UK → US · Australia → US · China → US · Japan → US · Türkiye → US · India → US · Canada → US. Selling jewellery? See jewellery import duty. Selling art? See art, prints and antiques. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions, origin rules and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- HTSUS headings 9903.05.38, 9903.05.39 and 9903.05.97: Section 301 duty on products of EU member states (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Section 301 Trade Remedies Frequently Asked Questions (“Are products of Hong Kong subject to the additional Section 301 duties?”), U.S. Customs and Border Protection. Accessed 2 Nov 2026. Verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Active Presidential Tariff Actions in 2026: Fact Sheet (R49481), Congressional Research Service (via EveryCRSReport). Accessed 20 Oct 2026. Partly verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates for the sample codes on the Ireland to US page (2026 HTS), U.S. International Trade Commission. Accessed 6 Nov 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Sending to the USA: An Post customs sending information, An Post. Accessed 6 Nov 2026. Verified
- An Post will support Irish businesses and personal customers by maintaining parcel services to the US despite the imposition of taxes by the US, An Post Media Centre. Accessed 6 Nov 2026. Verified
- Shipping to the United States (PostNL business), PostNL. Accessed 6 Nov 2026. Verified
- PostNL reopens shipping services to the United States after temporary suspension, PostNL Newsroom. Accessed 6 Nov 2026. Verified
- Nouvelle réglementation pour les envois vers les États-Unis, La Poste. Accessed 5 Nov 2026. Verified
- Comment sont calculés les droits de douane pour les États-Unis ?, La Poste. Accessed 5 Nov 2026. Verified
- Warenversand in die USA, Österreichische Post AG. Accessed 6 Nov 2026. Verified
- PDDP-Lösung (Postal Delivered Duty Paid) – Paket International, Österreichische Post AG. Accessed 6 Nov 2026. Verified
- Customs Services (effective 1 January 2026), DHL Express USA. Accessed 24 Oct 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.