Last week Revenue issued a press release announcing changes to EU customs rules for low-value imports (€150 or less) from non‑EU countries, including Great Britain. From 1 July 2026, a €3 customs duty will apply per item within a parcel, increasing the cost of many online purchases and impacting the returns process. Currently, there is no customs duty on low value imports.
The €3 customs duty may be applied at checkout or upon delivery, depending on the retailer. Consumers should check sellers’ terms in advance to avoid unexpected charges or delays and be aware that goods may be shipped from outside the EU, even where a website appears Irish or EU‑based. In general, customs duty is non-refundable and if a customer decides to return an item, it is likely that the €3 customs duty will only be refundable in cases where the goods are faulty.
Further information and examples, including details on how the charge is applied per item is included on Revenue’s website.