Import charges in Ireland: what you’ll actually pay
Buy from abroad and the sticker price is only part of the story — especially from Great Britain. Here’s how the charges work when a parcel arrives in Ireland, in plain English.
The Summary
- Buying from the EU (or Northern Ireland)? No import duty or import VAT — the price you pay is the price.
- Buying from outside the EU — including Great Britain — at €150 or less? Irish VAT (23% on most goods) plus the new €3 customs duty per distinct item type.
- Over €150? VAT plus real customs duty by product type (most clothing 12%; electronics, books and phones 0%) — with a UK twist: goods actually made in the UK are 0% under the trade deal.
- Charges not collected at checkout? An Post adds a €6.95 administration fee (couriers charge more) before you get the parcel.
The €3-per-item duty, precisely
It’s charged per distinct item type, not per parcel: Revenue’s own example is a parcel with a notepad, a pen and a keyring — €9 — while two identical t-shirts count as one item type for €3. You’ll meet the charge one of three ways: itemised at checkout (the big platforms), collected by An Post or the courier before delivery, or already absorbed into the retail price. Irish law requires shops to show you the total price including taxes and charges. The fee is temporary: from 1 July 2028 the EU switches to calculating real tariffs on each item.
VAT: the bigger number
Import VAT applies at the rate the goods would carry in an Irish shop — 23% for most things, with some categories lower (books and children’s clothing are zero-rated). If the retailer collects Irish VAT at checkout under IOSS, nothing more is due on import; if not, Revenue calculates VAT on the goods plus shipping plusthe €3 duty itself. That’s how a “€9 duty” parcel quietly becomes ~€11 before VAT on the goods is even counted.
The UK question
Since Brexit, Great Britain counts as outside the EU: Irish VAT is due on every GB order regardless of value, and the €3 duty now applies under €150. Two useful wrinkles. First, over €150, goods actually made in the UK attract 0% customs duty under the trade deal — but non-UK-origin goods sold by UK retailers face normal EU tariffs. Second, UK VAT should notbe charged on exports to Ireland: the big retailers handle this correctly (Amazon UK charges Irish VAT at checkout on items it sells or fulfils), but if a smaller UK shop charges you UK VAT, ask them to refund it — otherwise you’re paying tax twice. Northern Ireland is the exception to all of this:it’s treated like the EU for goods, so NI orders carry no customs charges at all.
Who collects, and the handling fees
When charges weren’t settled at checkout, whoever carries the parcel collects them — plus a fee for the paperwork: An Post €6.95 per item (since February 2026), DPD €5 + VAT, DHL 2.5% of the charges (minimum €14.50), FedEx 2.5% (minimum €15.37). An Post notifies you by postcard, email or SMS with a customs reference and you pay online or at any post office.
Gifts, returns and refunds
Genuine gifts (private person to private person, occasional, unpaid-for) are relieved up to €45 of goods value — above that, VAT applies to the whole value, and alcohol, tobacco and perfume are never exempt. On returns: the €3 duty comes back only for faulty goods (by application to Revenue), handling fees never come back, and VAT depends on the retailer’s policy. Factor that in before ordering three sizes of the same thing.
Frequently asked
Do I have to pay customs charges when I order from a UK website?
From Great Britain, yes: Irish VAT (23% on most goods) is due on every GB order regardless of value, and since 1 July 2026 the €3 customs duty per item type applies to parcels of €150 or less. Over €150, duty depends on origin — UK-made goods are 0% under the trade deal, but non-UK-origin goods sold by UK retailers face EU tariffs (most clothing 12%). Northern Ireland is different: it is treated like the EU for goods, so no customs charges apply.
What is the new €3 charge that started on 1 July 2026?
The EU ended the €150 duty-free allowance for parcels from outside the EU and replaced it, temporarily, with a €3 customs duty per distinct item type in the parcel — three different products means €9, two identical t-shirts count once for €3. You pay it at checkout, to the courier on delivery, or it is built into the price. It runs until 1 July 2028, when item-level tariffs take over.
Why did An Post charge me €6.95 on top of the VAT?
That is An Post’s customs administration fee (€6.95 since 3 February 2026) for clearing any parcel whose taxes were not collected at checkout. You are notified by postcard, email or SMS with a customs reference and pay online or at any post office — never through a link in a text message; An Post does not send payment links by SMS, and any text with one is a scam. Couriers charge more: DHL 2.5% of the charges (minimum €14.50), FedEx 2.5% (minimum €15.37), DPD €5 plus VAT.
I paid VAT at checkout on Temu, Shein or Amazon — will I be charged again on delivery?
No further VAT is due when the retailer used IOSS (VAT collected at the point of sale) — that is how the big marketplaces operate, and the major platforms built checkout collection for the €3 duty too. Amazon itself says it cannot guarantee amazon.ie customers avoid the new charges on every item, typically third-party sellers shipping from outside the EU. If nothing was collected at checkout, you pay VAT plus duty plus the handler’s fee before delivery.
Are gifts or second-hand items exempt from import charges?
Gifts only qualify if a private individual sends another private individual something occasional worth €45 or less (goods value alone, excluding postage) that the recipient did not pay for — over €45, VAT hits the whole value, and alcohol, tobacco and perfume are never exempt. Second-hand gets no break either: VAT is due on all shipments regardless of value, so a used item from a GB eBay or Vinted seller is charged like a new one.
If I return something, do I get the import charges back?
Only partly. The €3-per-item duty is not refunded on a change-of-mind return — for faulty goods you can apply to Revenue for a duty refund. Handling fees you paid to An Post or a courier are not refunded. Whether the VAT comes back depends on the retailer’s own policy.
Want the number for your actual basket? Use the Ireland import cost calculator — item price in, landed cost out.