Revenue has confirmed a new European Union ‘Handling fee’ on goods bought online from outside the bloc. The fee will apply to each distinct item within a parcel.

The €2 Union Handling Fee will come into effect from November 1st of this year and will apply to e-commerce goods shipped to consumers in Ireland from outside the EU, including Great Britain.

There are no customs declaration or charges for trade in goods between Ireland and North Ireland, so existing arrangements are unaffected by this change.

The charge will be imposed on top of the €3 customs duty per distinct item which has applied to goods valued at €150 or less, valid since July 1st 2026.

The charge is part of an overhaul of the EU customs framework. It is intended to cover the increased costs being incurred by customs authorities as a result of the huge growth of e-commerce over the last number of years.

According to Revenue, the number of low-value consignments (LVCs – valued at less than €150) imported into the EU has risen dramatically, from €660 million in 2022 to €5.7 billion last year.

It said LVCs now represent 97% of all physical consignments into the EU, but only 2% of overall value. In Ireland, LVCs now account for approximately 88% of total consignments.

The handling fee will be paid by the seller or by the business delivering the goods but Revenue has warned that these firms may pass on the charge to the end consumer.

If the online seller passes on the charge to consumers, then they will pay the customs duty and the handling fee in one of two ways:

  1. Some websites will be set up to collect the fees at the point of sale. In this case, both charges will be shown, and the total price at checkout will be the final price, with no extra charges on delivery, and
  2. Other websites may not collect these charges at checkout, in which case the delivery company will require payment before the goods can be delivered.

Revenue points out that the new handling fee is non-refundable, even if consumers decide to return an item.

 

NB – This is a guide for information purposes only and does not constitute legal advice. If you have an issue requiring legal advice, please contact any of the team at Nolan Farrell & Goff LLP, whose numbers can be found on our website www.nfg.ie, or email info@nfg.ie.