New €2 Union Handling Fee to Apply To Non-Eu Online Purchases from 1 November 2026

Revenue has advised consumers who shop online of a further change to Customs arrangements for goods bought from outside the EU, including Great Britain. From 1 November 2026, a new Union Handling Fee of €2 per distinct item will apply.

The fee will be paid by businesses that file Customs declarations for eCommerce packages. It relates to goods purchased online from non-EU countries and shipped to consumers in Ireland and other EU Member States. It is separate from, and in addition to, the €3 Customs Duty per item that has applied since 1 July 2026.

Revenue says the fee will apply to all eCommerce goods, regardless of value, where a seller ships goods from outside the EU to a consumer in Ireland. It is intended to cover the increased costs being incurred by Customs authorities as a result of the huge growth of eCommerce over the last number of years. It will be paid by the eCommerce seller or the business delivering the goods, but they may pass the charge on to the end consumer.

Revenue gave an example of a package valued at €10 containing a pen, notebook and key ring, which counts as three different items. Since 1 July 2026, Customs Duty of €9 applies, plus any applicable VAT. From 1 November 2026, an additional €6 in Union Handling Fee will apply, bringing the total charges to €15, plus any applicable VAT. A package containing two identical pens is considered one item, so it would be liable to €5 in total, plus any applicable VAT.

Where the value of a package is greater than €150, the Customs Duty which applies to the specific goods is due instead of the €3 charge. The Union Handling Fee still applies per item.

If the seller passes the charges on, consumers will pay in one of two ways. Some websites will collect both charges at checkout, in which case the total price paid at checkout will be the final price, with no extra charges on delivery. Other websites may not collect them at checkout, in which case the delivery company will require payment of the Customs Duty and the Union Handling Fee per item before the goods can be delivered. VAT may also be due if the seller did not collect it at checkout.

The Union Handling Fee is non-refundable, even where goods are faulty. The €3 Customs Duty charge is also non-refundable, unless the goods are faulty. Customs Duty on packages greater than €150 may be refunded if the goods are returned within 90 days. VAT refunds vary by website, so Revenue advises consumers to read the terms and conditions before purchasing.

There is no Customs Duty or Union Handling Fee where goods are based in Ireland, Northern Ireland or another EU Member State at the time they are ordered. Revenue cautions that some websites may appear Irish or EU-based, for example through a ".ie" domain or prices in Euro, while the goods may still be shipped from a non-EU country. Where a website does not clearly show these charges, consumers are advised to check its "Terms and Conditions" and/or "About Us" page to confirm the business's physical address and where goods will be shipped from.

Under the EU-UK agreements, including the Windsor Framework, there are no Customs declarations or charges for trade in goods between Ireland and Northern Ireland. However, eCommerce goods sent from Great Britain will be liable to Customs Duty, VAT and, from 1 November, the Union Handling Fee.

Ray Ryan, Principal Officer in Customs Division:

"This is the second change affecting eCommerce this year. It is important that online shoppers are aware of these changes so that they understand the total cost of their online purchases before making a decision to buy. We want to help people avoid unexpected costs either at checkout or when the goods are delivered to their doorstep".