New customs charges for online orders outside the EU

What are the new charges for online shopping outside of the EU from the 1st of July?

Shopping online is about to become more expensive if you buy products that are outside the EU. From July 1st, new charges will be applied to packages coming in to the EU. This is likely to impact on Irish consumers who shop online. Previously, no customs duty was charged on packages valued at €150 or less.

What online shops are affected?

The new charges will apply to all products sent to consumers from outside the EU, regardless of where the company is based. It is expected that these charges will mostly affect Irish consumers when they buy from online retailers based in China or Britain. However, there may also be charges when you shop from companies based in Ireland that ship products from Britain or other non-EU countries.

How much are the charges?

The charges are complicated and may be hard for consumers to calculate in advance. There will be a €3 charge applied to each type of product in your package. VAT is also charged on the €3. Further information is available on the Revenue website.

How will I know if the charges apply to my online shopping?

Under consumer protection rules, businesses have to tell you the total price of your goods, including any taxes or charges that may apply. However, these changes are new so exercise caution - search the website, including the terms and conditions, carefully for information on import charges and taxes. If import charges apply to your product and the business does not pay these in advance, then you could face a bill at delivery.

How will the new customs duty be paid?

You will pay the €3 Customs Duty per item in one of three ways, depending on the terms and conditions of the business you are buying from:

• Pay customs at checkout: Some websites will collect the duty at the point of sale. In this case, the €3 duty will be shown to you and will indicate that the total price you pay at checkout will be the final price, with no extra charges on delivery.
• The cost is absorbed into the price of the goods: Some retailers may raise their prices to incorporate the price of import duty and other charges. This will be clear in its terms and conditions. Never assume an online retailer has paid import charges in advance. Always check the fine print.
• Charged on delivery: Online retailers due not have to collect and pay the duty. If you do not pay the company, then you will have to pay on delivery. The delivery company (for example, your postal service or courier) will require you to pay the €3 duty per item before your goods can be delivered. They will also add an administration change making your final bill even higher.

What about refunds?

Customs Duty is non-refundable. If you decide to return an item, you will not be refunded the €3 Customs Duty you paid, unless the goods are faulty. VAT refunds vary by website: Some online suppliers will refund the VAT you paid if you return an item, but many will not. You should read the website’s terms and conditions carefully to see what the business’s terms and conditions are regarding refunding VAT for returned goods.

How do you return an item bought outside the EU?

• If you return an item, you may be able to claim a refund of VAT and customs duty. Keep proof that you have returned the item.
• If you paid these charges directly to the retailer, you will usually get them back as part of your refund.
• If you paid VAT or customs duty to a postal or courier company, you may need to apply to them directly for a refund.
• Administrative fees paid to the delivery company are usually non-refundable.

For more information on claiming a refund, visit Revenue: Claiming a refund of VAT and customs duty.  The European Commission also provides information on taxes and charges for goods bought outside the EU, which can be found at European Commission: Buying goods online from outside the EU. 

Will I be charged import duty on gifts?

If a friend or family member sends you a gift, they must declare it as a gift when they post it. You do not have to pay customs charges or VAT on gifts worth €45 or less.

Where can I find out more information?

The Revenue Commissioners have further information available here Revenue advises online shoppers of new Customs rules for goods from outside the European Union (EU).

This page will be updated with further information on the impact of these changes for consumers as it becomes available.