Revenue has advised that from 1 November 2026 there will be a new Union Handling Fee (UHF) of €2 per distinct item for online purchases arriving from outside the EU, including Great Britain.
This fee is separate from, and in addition to, the €3 Customs Duty per item that has applied since 1 July 2026 to goods in packages valued at €150 or less.
What does this mean for consumers?
If the online seller passes on the charge to consumers, then they will pay the Customs Duty and the UHF per item in one of two ways:
- Charged at checkout: Some websites will be set up to collect the Customs Duty and UHF at the point of sale. In this case, both charges will be shown to you, and the total price you pay at checkout will be the final price, with no extra charges on delivery.
- Charged on delivery: Other websites may not collect these charges at checkout. If this is the case, the delivery company (for example, your postal service provider) will require you to pay the Customs Duty and the UHF per item before your goods can be delivered. VAT may also be due if the platform did not collect it at checkout.
Further information is available on the Revenue website.
