Online imports — new €3 customs duty from 1 July 2026

If you sell to, ship into, or buy stock for Ireland from non‑EU online suppliers (including Great Britain, China, the United States and others), an important customs change is coming that may affect a large number of everyday e‑commerce orders. 

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From 1 July 2026, a new €3 customs duty will apply to many low‑value e‑commerce consignments (those valued at €150 or less) entering Ireland (and the EU) from outside the EU. This removes the long‑standing “de minimis” customs duty relief, under which goods up to €150 could generally enter without customs duty (although VAT still applied). 

While €3 sounds small, the impact can add up—especially for multi‑item orders. 

 

What’s changing?

  • Up to 30 June 2026: goods up to €150 could usually enter without customs duty (but VAT applied).
  • From 1 July 2026: a flat €3 customs duty will apply per item for many consignments up to €150 imported from outside the EU.
  • The €3 duty is described as temporary and is expected to apply until 1 July 2028. After that, normal customs duties may apply depending on the type of goods.

This is part of the EU’s wider Customs Reform, responding to the very large growth in low‑value imports (estimated at 5.9 billion items shipped directly to EU consumers in 2025). 

IMPORTANT: It's not €3 per parcel

Revenue guidance indicates the €3 charge applies per distinct product type in a package (based on tariff classification, not the number of units).  This is per line item on an import declaration.  

Examples

  • Parcel contains 5 identical T‑shirts with the same country of origin → €3 duty (treated as 1 item)
  • Parcel contains 1 T‑shirt + 1 watch → €6 duty (treated as 2 items)
  • Parcel contains pen + notebook + keyring → €9 duty (treated as 3 items) 

Also, Revenue indicates that for non – IOSS users, the €3 duty is included in the amount used to calculate VAT, meaning VAT may be charged on top of the duty-inclusive amount. 

 

Will customers see this at checkout? 

Normally, the duty is charged to the declarant (typically the seller/importer, an IOSS holder, a special arrangements user, or an indirect representative). 

In practice, customers and businesses may still see the cost passed through via: 

  • higher checkout prices
  • updated “taxes & duties” lines
  • changes to delivery charges
  • fewer savings from mixed-item bundles (if multiple product types trigger multiple €3 charges)

Only in limited cases might a consumer pay directly.  

 

Why is this happening? 

The EU position is that this change helps level the playing field and strengthens consumer protection, reflecting: 

  • major growth in Cross-Border low‑value‑commerce
  • concerns about unfair competition for compliant EU retailers
  • safety and compliance issues (EU inspections in 2025 across categories including cosmetics, PPE, supplements, toys and electronics found over 60% of checked products were non‑compliant)

Key dates to note

  • 1 July 2026: €3 per item customs duty begins
    • Note: if the import declaration is completed on/after 1 July 2026, the €3 duty may apply even where the purchase was made before that date.
  • 1 November 2026: Product Identifiers (PIDs) become mandatory for enhanced traceability and customs controls
    • A separate handling fee is anticipated 
  • 1 July 2028: EU Customs Data Hub expected to be operational; temporary €3 duty ends and normal tariffs may apply.

 

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BDO Global Trade Services

As Global Trade becomes more complex, and more subject to risk, we can advise on your trade implications in a Geo-Political context, assess the Risk Landscape and provide proactive duty planning, ensuring security of supply, and support in accessing new markets. In addition, we can provide Board Level briefings in order to support and advise in this new environment. If you think any of these updates could affect your business, don’t hesitate to contact us for further information or to arrange a consultation.

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