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HomeVAT BREXIT UK Tax International Taxes Revenue Compliance Interventions Revenue Code of Practice for Revenue Audits New Customs Rules for Online Shoppers

New Customs Rules for Online Shoppers

May 28, 2026 By accountsadvice No comments yet BREXIT, International Taxes, Revenue Code of Practice for Revenue Audits, Revenue Compliance Interventions, UK Tax, VAT

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Today, 28th May 2026, the Revenue Commissioners issued a press release.  In it, important changes were announced in relation to Customs Rules for the importation of goods, valued at €150 or less, from outside the European Union.  This includes Great Britain.  This change will take effect in every EU member state from 1st July 2026.   

 

 

What does this mean?

From 1st July 2026, the EU will introduce changes to the customs clearance of low‑value e‑commerce packages arriving from countries outside the EU, effectively making them more expensive.  A €3 customs duty will apply to each item within a package.  This will not just increase the cost of online purchases but it will also impact the process for returning goods.

 

 

What are the current rules?

Currently, a customs duty relief threshold is in place.  This means that no customs duty is applicable on eCommerce packages entering the EU on goods, excluding delivery charges, with an intrinsic value not exceeding €150.  However, from 1st July 2026, that will change.

 

 

Where will the €3 customs duty be applied?

It will be applied at the checkout or upon delivery.

 

 

Anything else to consider?
  • The new €3 customs duty per item will apply, plus VAT.

 

  • The VAT rate payable on the goods is the VAT rate that would be applicable if those same goods were purchased in Ireland.

 

  • In general, the €3 duty is non-refundable.

 

  • Couriers and An Post will require that Irish consumers pay the €3 duty per item before the goods can be delivered.

 

  • Before you make an online purchase, you should check exactly where the business is based. While no Customs duty applies if the goods are based in Ireland or any other EU member state at such time as those goods are ordered, it’s very important to know exactly where the business is located before you buy. Goods may be shipped from outside the European Union, even where a website appears to show the business as Irish or EU‑  According to Revenue:

“For businesses who do not show Customs Duty on its website, it is vital to check the website’s “Terms and Conditions” and, or “About Us” page to confirm its physical business address and the location from where the goods will be shipped.”

 

 

 

For further information, please click:
https://www.revenue.ie/en/customs/individuals/relief-low-value-consignments/index.aspx
https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-052826-customs-rules.aspx

 

 

 

For all your tax questions including help preparing and filing your Tax Returns, please contact us at queries@accountsadvicecentre.ie

 

 

 

 

 

Please be aware that the information contained in this article is of a general nature.  It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.

 

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