New €2 Fee Per Item Coming For Online Purchases From Outside The EU
New €2 fee per item applies to online purchases from outside the EU, including GB, from 1 November 2026.
A new Union Handling Fee (UHF) of €2 per distinct item will apply to online purchases arriving from outside the EU, including Great Britain, from 1 November 2026. Revenue has advised that the fee applies regardless of the value of the purchase, with no threshold.
The UHF is separate from, and in addition to, the €3 Customs Duty per item that has applied since 1 July 2026 to goods in packages valued at €150 or less. Shoppers buying from overseas websites could therefore see both charges added to their orders.
How will consumers be charged?
If the online seller passes on the charge to consumers, it will be collected in one of two ways. Some websites will be set up to collect the Customs Duty and UHF at the point of sale, in which case both charges will be shown and the total price at checkout will be the final price, with no extra charges on delivery.
Other websites may not collect these charges at checkout. In that case, the delivery company (for example, a postal service provider) will require consumers to pay the Customs Duty and the UHF per item before their goods can be delivered. VAT may also be due if the platform did not collect it at checkout.
What else should shoppers know?
Revenue says the UHF is non-refundable, even when goods are faulty or returned. It applies to Business to Consumer (B2C) packages arriving from outside the EU, where the consumer is a private individual. It will not apply to gifts sent from one private individual outside the EU to another private individual living in Ireland.
Revenue says the UHF is aimed at the platforms, marketplaces and businesses involved in bringing eCommerce packages into the EU, rather than being designed as a direct charge on the consumer. It is intended to cover the increased costs being incurred by Customs authorities due to the huge growth of eCommerce.
The measure is the first step in the EU Customs Reform, which will be implemented in stages between now and 2034. Further information is available on the Revenue website.