Overview
- The new rule takes effect on 1 July and imposes a €3 customs duty on each distinct item in eCommerce parcels valued €150 or less that arrive in Ireland from outside the EU.
- Revenue will treat identical items in the same package as one distinct item, while mixed packages with different goods will incur the €3 fee for each different product.
- Retailers may collect the €3 charge at online checkout, but if duties are unpaid the delivery firm must collect them before delivery and An Post will collect on behalf of Revenue.
- An Post will charge a €6.95 administration fee per package for parcels where customs charges were not paid at checkout, and consumer bodies warn of a likely rise in scam texts or emails seeking fake payments.
- The European Commission says the reform responds to about 5.9 billion low-value third-country shipments in 2025 and aims to protect consumers and EU sellers, but shoppers should check seller warehouse locations and delivery dates to avoid surprise charges.