UK to Ireland customs charges: the €3 duty, the €2 fee, 23% VAT and the TCA (2026)
Ireland is the UK's closest EU market, but since Brexit a parcel from Great Britain to an Irish buyer is an import from a third country. Since 1 July 2026 orders of €150 or less pay a €3 customs duty per distinct item, from 1 November 2026 a €2 EU handling fee per item is added, and Irish VAT (23% standard rate) is due at checkout or on delivery. Here is what Etsy, eBay and Shopify sellers in England, Scotland and Wales need to know, using Revenue's own examples, with an official source and date for every rule. Parcels from Northern Ireland are different: see below.
The rules in 60 seconds
For Irish buyers the UK is a third country, so online orders sent from England, Scotland or Wales pay the €3 duty per item (parcels of €150 or less) and import VAT. A '.ie' web address or prices in euro do not prove a business or its stock is in Ireland or the EU; Revenue tells buyers to check where the goods are dispatched from.
The EU's €150 customs-duty exemption for low-value consignments was abolished on 1 July 2026 (Council Regulation (EU) 2026/382). Goods in consignments of €150 or less are now subject to customs duty.
From 1 July 2026 until 1 July 2028, a flat customs duty of €3 per item applies to consignments of €150 or less that are declared under IOSS or sent as postal consignments. Normal tariff rates are expected to apply once the EU customs data hub is ready.
From 1 November 2026 a Union handling fee of €2 per item (per declaration line, i.e. per distinct tariff line) applies to goods sold in distance sales (B2C e-commerce) to EU consumers from outside the EU, at any value, including over €150. It is in addition to the €3 duty, is not part of the customs value, is paid by the declarant (seller/IOSS holder, carrier or representative), has VAT charged on it, cannot be refunded (even on returns), and does not apply to private gifts. The amount is final: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal (L series) on 21 October 2026. The €2 handling fee explained
How Revenue counts the €3 per item
Revenue's examples of the €3 per item rule for Irish buyers: a parcel with one notepad, one pen and one keyring is three distinct items and pays €9; three silk blouses and two cotton T-shirts are two distinct items and pay €6; two identical cotton T-shirts are one distinct item and pay €3.
An 'item' means each different tariff sub-heading in the parcel. Example: 1 silk blouse + 2 wool blouses = 2 items = €6. Identical goods can be grouped on one declaration line. How items are counted, with examples
Revenue says the €3 duty is paid either at checkout, if the website collects it, or on delivery to the postal operator or courier. If the seller used IOSS, no further VAT is due on import and no VAT is charged on the €3. Without IOSS, import VAT is due on delivery and is charged on the goods plus the €3 duty.
The €3 duty applies to items of €150 or less even if they are zero-rated or exempt from VAT. It applies only to business-to-consumer (B2C) parcels; business-to-business parcels pay normal duty based on value, classification and origin. Revenue says the charges apply until 1 July 2028, when the EU customs data hub for e-commerce is due to be operational.
Orders of €150 or less
For consignments of €150 or less, VAT can be charged at checkout through the Import One-Stop Shop (IOSS), at the buyer's country rate. Marketplaces handle this for sales made through them. Non-EU sellers registering for IOSS themselves generally need an EU-established intermediary. Do I need an IOSS number?
Without IOSS, import VAT is collected from the buyer on delivery. The postal operator or courier usually adds its own clearance fee.
Irish VAT rates from 1 January 2026: standard rate 23%, reduced rate 13.5%, second reduced rate 9%. Import VAT is charged at the rate that would apply if the goods were bought in Ireland.
Example: one pair of silver earrings for €40.00 (free shipping) sent from Great Britain to a buyer in Ireland on or after 1 November 2026. Carrier clearance fees are not included because they vary; see each row in the calculator.
| How you sell and ship | EU duty | Irish VAT 23% | €2 handling fee | Buyer pays at the door | Try it |
|---|---|---|---|---|---|
| Sold on Etsy, eBay or another marketplace (IOSS), sent by post | €3.00 | €9.20 | €2.00 | €5.00 | Open in calculator |
| Own website with your own IOSS number (DDP), sent by courier | €3.00 | €9.66 | €2.00 | €0.00 | Open in calculator |
| Own website, no IOSS, sent by post (buyer pays on delivery) | €3.00 | €10.35 | €2.00 | €15.35 | Open in calculator |
With IOSS the VAT is paid at checkout. The €3 duty and the €2 fee are owed by the declarant; if nobody prepays them the carrier may ask the buyer for them, which is the €5.00 in the first row. Without IOSS, VAT is charged on the goods plus the €3 duty, as Revenue says, and the VAT column also includes 23% VAT on the €2 handling fee (about €0.46 per item), because the European Commission counts the fee in the import VAT base. Revenue says couriers as well as the postal operator may collect the €3; we have not checked how each courier bills it, so ask yours. Read more about how the EU counts "items" and the €2 handling fee.
Sending from Northern Ireland
Goods from Northern Ireland are different: under the Windsor Framework there are no customs declarations, tariffs or customs checks on goods traded between Ireland, Northern Ireland and the rest of the EU, so the €3 customs duty is not payable on them.
So the €3 duty and the import VAT described on this page apply to goods sent from England, Scotland and Wales, not to goods moving from Northern Ireland to Ireland. If you sell from Great Britain, a Belfast or Dublin returns address does not change this: what counts is where the goods are dispatched from.
Orders above €150 and the 0% UK–EU deal
Above €150 Revenue calculates customs duty on the customs value: the price of the goods plus transport (including postage) and insurance, at the rate in TARIC for the product. Irish VAT is then charged on the customs value plus duty. A courier or postal administration fee may be added; it is not part of the customs value (Revenue's examples use €10 and €20 for illustration).
TARIC shows a 0% United Kingdom (GB) tariff preference, alongside the normal third-country rate, for cotton T-shirts (6109100010, normally 12%), cotton dresses (6204420010, 12%), silver jewellery (7113110000, 2.5%), stoneware tableware (6912002310, 5.5%), candles (3406000000, 0%), toys (9503009990, 0%) and skincare and make-up (3304990000, 0%), for reference date 1 November 2026. The same codes show the €3 low-value duty and the €2 Union handling fee.
To claim 0% duty in the EU under the Trade and Cooperation Agreement, the UK exporter makes out a statement on origin (the text in Annex 7 of the agreement), with the EORI number as the UK exporter's reference. For exports to the EU it is valid for 12 months; exporters keep it and the records proving origin for 4 years. The EU's waiver of proof of origin for small packages under €500 does not apply to commercial imports.
If VAT is collected through IOSS, the €3 duty always applies, even to goods with preferential origin (e.g. UK goods under the TCA). Without IOSS, a preference can only be claimed on a full customs declaration (the 'H1' dataset), not on the simplified low-value ones; preferential goods are then outside the €3 regime, but the Union handling fee (from 1 November 2026) still applies.
Example: one item worth €200.00 sent by courier from Great Britain to Ireland on or after 1 November 2026, buyer pays on delivery (DDU). "UK origin" means made in the UK with a valid statement on origin, so 0% duty; "not UK origin" means goods only shipped from the UK (for example made in China or India), which pay the normal EU rate. VAT is 23% on the price plus duty; the €2 fee is added per item. Carrier fees are extra.
| Product | TARIC code | Normal EU duty | Buyer pays, not UK origin | Buyer pays, UK origin (0%) | Saved by UK origin | Try it |
|---|---|---|---|---|---|---|
| Cotton T-shirt | 6109 10 00 10 in the EU TARIC (official site, opens in a new tab) | 12% | €77.98 | €48.46 | €29.52 | Not UK origin · UK origin |
| Cotton dress | 6204 42 00 10 in the EU TARIC (official site, opens in a new tab) | 12% | €77.98 | €48.46 | €29.52 | Not UK origin · UK origin |
| Silver jewellery | 7113 11 00 00 in the EU TARIC (official site, opens in a new tab) | 2.5% | €54.61 | €48.46 | €6.15 | Not UK origin · UK origin |
| Stoneware mugs, plates and bowls | 6912 00 23 10 in the EU TARIC (official site, opens in a new tab) | 5.5% | €61.99 | €48.46 | €13.53 | Not UK origin · UK origin |
| Candles | 3406 00 00 00 in the EU TARIC (official site, opens in a new tab) | 0% | €48.46 | €48.46 | €0.00 | Not UK origin · UK origin |
| Toys | 9503 00 99 90 in the EU TARIC (official site, opens in a new tab) | 0% | €48.46 | €48.46 | €0.00 | Not UK origin · UK origin |
| Skincare and make-up | 3304 99 00 00 in the EU TARIC (official site, opens in a new tab) | 0% | €48.46 | €48.46 | €0.00 | Not UK origin · UK origin |
Codes and rates from TARIC, the EU's official tariff database (European Commission – TARIC, checked 29 Oct 2026, origin United Kingdom, reference date 1 November 2026). Products with a 0% EU rate (candles, toys, skincare) cost the same either way. Duty and VAT are worked out on the item price only; Revenue charges them on the value including transport and insurance. Some goods have other duties (for example anti-dumping duties on candles and ceramics made in China, which still apply when they are shipped from the UK). Your product may have a different code and rate: check it in our HS code lookup links.
Etsy, eBay and Shopify
On Etsy and eBay, VAT on orders of €150 or less to Ireland is collected by the marketplace (IOSS), so your buyer should not pay VAT again at the door. On your own Shopify store you need your own IOSS number (usually through an EU intermediary) or the buyer pays VAT, the €3 duty and any carrier fee on delivery: see do I need an IOSS number? and DDP vs DAP for marketplace sellers.
From 1 November 2026, product identifiers (PIDs) must be declared to EU customs for every item sold to consumers in distance sales (B2C online orders) in consignments worth up to €150. Declaring them has been voluntary since 1 July 2026; enforcement starts on 1 November. B2B shipments are in principle not concerned. Read our PID guide
Returns, refunds and scam texts
Revenue: the €3 duty is not refunded by customs when goods are returned (for example a change of mind about size or colour); you ask the seller for a refund of the goods and of any VAT you paid at checkout. Faulty goods may get a refund of duty and VAT if conditions are met, through the platform, seller or the courier or postal operator that cleared the parcel.
Revenue never contacts buyers to ask for customs charges. Charges due on delivery are always paid to the courier, postal operator or customs clearance agent, and An Post never sends a payment link by text message.
If an Irish buyer asks why they were charged on delivery, the honest answer is usually: the parcel came from outside the EU and was not covered by IOSS. Tell them to pay only through the carrier's own website or the postal operator, never through a link in a text message. More on returns in international returns and duty refunds.
Sending a gift to Ireland
EU gift relief: a gift sent from a private individual outside the EU to a private individual in the EU pays no customs duty or VAT if its value is €45 or less (goods only, not postage), it is correctly declared, it is for personal or family use, the recipient has not paid for it and it is occasional, such as a birthday or anniversary present. If several items exceed €45, duty relief covers as many items as fit within €45 (an item's value cannot be split), but VAT is charged on the whole parcel. Alcohol, tobacco, perfume and toilet water are not exempt from VAT or excise. Customs gift allowances by country
Gift relief is for private people only: a sale, even one the buyer asks you to mark as a present, is not a gift. See customs gift allowances for the UK, EU, US and Canada.
Checklist for UK sellers shipping to Ireland
- Sell on Etsy or eBay, or register for IOSS, so your Irish buyer pays VAT at checkout instead of at the door.
- Count the different tariff lines in each parcel: each pays €3 (to 1 July 2028) and, from 1 November 2026, €2. Ship one order in one parcel.
- Put a 6-digit HS code, a precise description ("sterling silver earrings", not "jewellery"), the real price and the country of origin on every customs form: see how to fill in CN22 and CN23.
- Selling UK-made goods above €150? Add a statement on origin to the invoice so your buyer can get 0% duty under the TCA.
- Give your carrier the product identifiers EU customs needs from 1 November 2026: see our PID checklist.
Shipping to other EU countries too? See the UK → EU route guide. Posting with Royal Mail? See Royal Mail EU customs charges for the Customs Duty Fee and Customs Handling Fee lines and the £1 / 50p PDDP fee. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. Revenue's guidance is explanatory; the legal texts take precedence, and the rules of origin in the Trade and Cooperation Agreement decide whether a product is UK origin. See the disclaimer.
Sources for this page
- Removal of the De Minimis Relief for Low Value Consignments – FAQs (PDF, June 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Council Regulation (EU) 2026/382 (abolition of €150 duty relief; €3 per item), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- EU Customs Reform, European Commission – Taxation and Customs Union. Accessed 20 Oct 2026. Partly verified
- Council gives final green light to new customs duty rules for small parcels (11 Feb 2026), Council of the EU. Accessed 20 Oct 2026. Partly verified
- Union Handling Fee (UHF) – 1 November 2026 (published 30 Sep 2026), Revenue (Irish Tax and Customs). Accessed 22 Oct 2026. Verified
- Buying goods from outside the European Union (EU) (Excluding Northern Ireland) (published 1 Jul 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Questions & answers – EUR 3 customs duty guidance (30 Jun 2026), European Commission. Accessed 20 Oct 2026. Verified
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 21 Oct 2026), Official Journal of the European Union (EUR-Lex). Accessed 23 Oct 2026. Verified
- Handling fee for e-commerce (last update 22 Oct 2026), Dutch Customs (Douane). Accessed 3 Nov 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- Customs formalities for low value consignments (IOSS), European Commission – Taxation and Customs Union. Accessed 20 Oct 2026. Verified
- VAT One Stop Shop: overview of the OSS schemes, deemed supplier and intermediary (import scheme), European Commission. Accessed 26 Oct 2026. Verified
- Current VAT rates (published 1 Jan 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Protocol on Ireland and Northern Ireland, Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- TARIC measures for origin United Kingdom (GB), reference date 1 Nov 2026 (codes 6109100010, 6204420010, 7113110000, 6912002310, 3406000000, 9503009990, 3304990000; TARIC last updated 28 Oct 2026), European Commission – TARIC. Accessed 29 Oct 2026. Verified
- Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU (last updated 20 Dec 2022), GOV.UK (HM Revenue & Customs). Accessed 29 Oct 2026. Verified
- The temporary EUR 3 customs duty and the Union handling fee: Guidance for Member States and Trade (version of 5 Oct 2026), sections 5.1–5.4 and 6.2 (consignment, item, postal consignments, preferential origin), European Commission, DG Taxation and Customs Union. Accessed 22 Oct 2026. Verified
- The temporary EUR 3 customs duty and the Union handling fee: Guidance for Member States and Trade (version of 5 Oct 2026), section 8 Product identifiers, European Commission, DG Taxation and Customs Union. Accessed 21 Oct 2026. Verified
- Guidance and legal text on temporary flat fee on low-value imports (8 Jun 2026, updated 20 Jul 2026), European Commission, DG Taxation and Customs Union. Accessed 22 Oct 2026. Verified
- Product identifiers for e-commerce imports mandatory from 1 November 2026 (news, 3 Nov 2026), European Commission, DG Taxation and Customs Union. Accessed 4 Nov 2026. Verified
- Rules for duty relief on gift consignments (published 28 May 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Duty relief (Council Regulation (EC) No 1186/2009), European Commission – Taxation and Customs Union. Accessed 29 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.