EU Customs Charges on Online Orders (Ireland 2026): Complete Consumer Guide
From 1 July 2026, a new €3 customs duty applies to every distinct item in a parcel shipped to Ireland from outside the European Union. This guide explains exactly what is changing, who it affects, and what it means for Irish consumers who buy supplements and health products online.
From 1 July 2026, Irish Revenue and the European Union are removing the de minimis customs exemption that previously allowed parcels valued at €150 or less to enter the EU free of customs duty.
A flat €3 customs duty per distinct item will apply to every parcel shipped from a non-EU country — including the United States, Great Britain, China, and all UK retailers. This was confirmed by Irish Revenue in a press release published 28 May 2026.1
The duty applies per distinct product type: three different supplements = €9. Two identical bottles of the same supplement = €3 (counted as one item).
Customs duty is non-refundable on returns unless the goods are faulty. VAT refunds on returns depend on each retailer's policy.
Goods purchased from EU-based retailers — including Probiotic.ie, which ships from Dublin — are not affected. No customs duty applies to orders placed with EU-based businesses shipping within the EU.
De minimis customs relief (definition): A customs exemption that previously allowed parcels valued at €150 or less to enter the EU without attracting customs duty — this exemption is being removed from 1 July 2026 by EU regulation.
From 1 July 2026, a €3 customs duty per distinct item applies to all online orders shipped from outside the EU — including the USA, Great Britain, and UK websites — arriving in Ireland. This replaces a previous exemption that allowed parcels valued under €150 to arrive duty-free. The duty is non-refundable if you return the item. Goods ordered from Irish and EU retailers are not affected.
| Question | Answer |
|---|---|
| When does the rule start? | 1 July 2026 |
| Who is affected? | Anyone buying from retailers outside the EU |
| How much is the duty? | €3 per distinct item in every non-EU parcel |
| Does it affect iHerb orders to Ireland? | Yes — iHerb fulfils from outside the EU |
| Does it affect UK supplement websites? | Yes — Great Britain is outside the EU |
| Does it affect Probiotic.ie? | No — ships from Dublin, within the EU |
| Does it affect German or French retailers? | No — EU member states are exempt |
| Is customs duty refundable on returns? | No — non-refundable unless goods are faulty |
| What VAT rate applies to supplements? | 13.5% — calculated on goods value plus duty |
- What is changing from 1 July 2026?
- Who is NOT affected?
- How the €150 exemption worked previously
- How the new €3 per item charge works
- What counts as a distinct item?
- Real-world supplement cost examples
- iHerb orders from Ireland explained
- UK supplement websites and Amazon UK
- US supplement websites
- Returns, refunds, and the duty problem
- How to identify an EU-based retailer
- Ordering from Probiotic.ie — no customs charges
- Frequently asked questions
Revenue.ie, May 2026
Revenue.ie, May 2026
Irish Revenue
Revenue.ie, May 2026
What is changing with EU customs charges in Ireland from 1 July 2026?
The European Union is removing a longstanding customs exemption — known as the de minimis relief — that allowed small parcels valued at €150 or less to enter the EU without any customs duty charge.2
From 1 July 2026, a flat €3 customs duty per distinct item applies to all parcels shipped to Ireland from countries outside the EU. This affects every non-EU country, including the United States, China, Japan, South Korea, and — critically for Irish consumers — Great Britain, which left the EU customs union following Brexit.
The change applies in all EU member states simultaneously. It is a regulatory change, not a discretionary policy choice by Ireland. Irish Revenue is responsible for collection and enforcement in Ireland.
This change was confirmed by Irish Revenue in a press release dated 28 May 2026 and in detailed guidance published 25 May 2026 at revenue.ie. The underlying regulation was approved by the Council of the European Union on 11 February 2026.
Raphael Ryan, Head of Revenue's National Customs Policies and Procedures, stated in the Revenue press release: Revenue's goal is to ensure consumers are fully informed about these changes before the new rules take effect, to help people avoid unexpected costs and make informed decisions when shopping online.1
How the €150 customs exemption worked — and why Ireland is losing it
Before 1 July 2026, parcels shipped from outside the EU with a goods value of €150 or less entered Ireland without attracting any customs duty. This was known as the de minimis relief — a threshold designed for genuine low-value personal imports.
Under the old rules, most supplement orders placed with iHerb, Amazon USA, or UK retailers fell below the €150 threshold and arrived duty-free. The consumer paid the product price, delivery charges, and Irish VAT — but no customs duty.
The EU's rationale for removing this exemption was to create a level playing field between EU-based businesses — which must collect and remit VAT — and non-EU online retailers who were effectively subsidised by the exemption. Irish Revenue confirmed this in its May 2026 guidance: the change is designed to ensure fairness for Irish and EU businesses.1
| Element | Before 1 July 2026 | From 1 July 2026 |
|---|---|---|
| Customs duty — parcels ≤ €150 | None (de minimis exemption) | €3 per distinct item |
| Customs duty — parcels > €150 | Standard customs duty applies | Standard customs duty continues to apply |
| VAT on imported goods | Payable at Irish rate | Payable at Irish rate (on goods + duty) |
| iHerb order (5 different supplements) | €0 customs duty | €15 customs duty + VAT on that duty |
| UK supplement retailer order (3 products) | €0 customs duty | €9 customs duty + VAT on that duty |
| Probiotic.ie order (ships from Dublin) | No customs duty — EU shipment | No customs duty — EU shipment |
| Refund of customs duty on returns | N/A | Non-refundable (unless goods faulty) |
Who is NOT affected by the new EU customs charges?
The new €3 per item customs duty applies only to parcels shipped from outside the EU. The following are not affected under any circumstances:
- Irish retailers shipping from Ireland — including Probiotic.ie (Dublin)
- German retailers shipping from Germany
- French retailers shipping from France
- Dutch retailers shipping from the Netherlands
- Any retailer in any EU member state shipping from within the EU
- Amazon sellers who dispatch from an EU-based warehouse
- Northern Ireland retailers shipping to the Republic of Ireland (generally exempt under the Windsor Framework — verify per order)
The key test is not where the retailer is registered — it is where the goods are physically dispatched from. A retailer registered in Ireland that ships from a US warehouse would still attract the duty. Always check the dispatch location, not the company address or website domain.
How the new €3 per item customs duty works in Ireland
The €3 customs duty is charged per distinct item in a parcel. It is not charged per parcel — it scales with the number of different products inside.2
Irish Revenue has confirmed two methods of payment will exist in practice:
Charged at checkout — some non-EU retailers will collect the €3 duty at the point of sale. The checkout total will reflect the final price including duty. No additional charges will arise on delivery.
Charged on delivery — other retailers will not collect duty at checkout. In these cases, the delivery company — An Post, DHL, FedEx, or another courier — will require payment of the duty before releasing the parcel. Revenue advises consumers to check the terms and conditions of any non-EU retailer before purchasing to understand which method applies.1
Irish Revenue has confirmed that the €3 customs duty is included in the total used to calculate VAT.2 This means VAT is charged on the combined value of the goods plus the duty — not on the goods alone. For supplements, the applicable Irish VAT rate is 13.5%.
Example: A supplement worth €30 attracts €3 customs duty. VAT at 13.5% is calculated on €33, not €30 — adding approximately €4.46 in VAT rather than €4.05. The extra amount is small per order but compounds across multiple items.
What counts as a distinct item for customs duty purposes?
This is the question most consumers need answered before they can calculate their actual costs. Irish Revenue has provided official examples.2
- Different products: Each different product type in a parcel = one distinct item = €3 duty each.
- Identical products: Two or more identical products in a parcel = one distinct item = €3 duty total.
- Revenue Example 1: One notepad + one pen + one keyring = 3 distinct items = €9 duty.
- Revenue Example 2: One silk blouse + one cotton t-shirt = 2 distinct items = €6 duty.
- Revenue Example 3: Two identical cotton t-shirts = 1 distinct item = €3 duty.
- Supplement application: One fish oil bottle + one magnesium bottle = 2 distinct items = €6 duty.
- Supplement application: Two identical bottles of the same fish oil = 1 distinct item = €3 duty.
Note: The precise customs tariff classification of a product may affect how duty is applied in edge cases. Revenue's official guidance provides the working rule — distinct product type = distinct item. If in doubt about a specific order, check with the retailer or contact Revenue directly before purchasing.
Real-world supplement import cost examples — Ireland 2026
These examples illustrate the additional costs from 1 July 2026 for common supplement purchasing patterns. All examples assume goods value is below €150. VAT is calculated at 13.5% (Irish supplement rate) on the combined goods value plus duty.
Scenario A — Single supplement bottle
Before 1 July 2026
Supplement: €25.00
Delivery: €6.00
Customs duty: €0.00
VAT: included or €3.38 (13.5% on €25)
Approx. additional charges: €0
From 1 July 2026
Supplement: €25.00
Delivery: €6.00
Customs duty: €3.00 (1 item)
VAT at 13.5% calculated on €28: +€0.41
Additional cost vs before: approx. €3.41
Scenario B — Three different supplements
Before 1 July 2026
3 supplements: €75.00
Delivery: €8.00
Customs duty: €0.00
Approx. additional charges: €0
From 1 July 2026
3 supplements: €75.00
Delivery: €8.00
Customs duty: €9.00 (3 items × €3)
VAT on €9 duty: +€1.22
Additional cost vs before: approx. €10.22
Scenario C — Five different supplements
Before 1 July 2026
5 supplements: €120.00
Delivery: €10.00
Customs duty: €0.00
Approx. additional charges: €0
From 1 July 2026
5 supplements: €120.00
Delivery: €10.00
Customs duty: €15.00 (5 items × €3)
VAT on €15 duty: +€2.03
Additional cost vs before: approx. €17.03
Scenario D — Five identical bottles (same product)
Before 1 July 2026
5 × same supplement: €100.00
Delivery: €10.00
Customs duty: €0.00
Approx. additional charges: €0
From 1 July 2026
5 × same supplement: €100.00
Delivery: €10.00
Customs duty: €3.00 (identical = 1 item)
VAT on €3 duty: +€0.41
Additional cost vs before: approx. €3.41
Ordering from Probiotic.ie (Dublin, Ireland): No customs duty. No additional charges from 1 July 2026. Probiotic.ie ships from within the EU. The new rules do not apply to EU-based shipments under any scenario.
iHerb orders from Ireland — what changes from July 2026
iHerb is a US-based supplement retailer. At the time of writing, iHerb's published Ireland shipping page states orders are fulfilled from locations outside the EU. From 1 July 2026, every distinct supplement in an iHerb order fulfilled from outside the EU will attract a €3 customs duty charge. For a full breakdown of iHerb-specific costs and scenarios, see our dedicated iHerb customs charges Ireland 2026 guide.
iHerb is a popular choice for Irish supplement buyers because of its wide product range and competitive USD pricing. The new duty changes the cost calculation significantly for multi-item orders.
- Single product order: 1 supplement = €3 customs duty + VAT on duty.
- Typical 3-product order: 3 different supplements = €9 customs duty + VAT on duty.
- Typical 5-product order: 5 different supplements = €15 customs duty + VAT on duty.
- Buying multiples of one product: 3 × same product = €3 duty (counted as one item).
- Returns: Customs duty is non-refundable if you change your mind. Check iHerb's VAT refund policy separately.
- Currency: iHerb prices in USD — exchange rate fluctuations affect the euro cost of orders independently of customs charges.
- Fulfilment location: At the time of writing, iHerb's published Ireland shipping page states orders ship from US warehouses by air freight — no EU location is listed on iHerb's storage facilities page. Verify at checkout, as logistics may change.
- Payment at checkout: iHerb pre-collects duties, taxes, and import fees at checkout for Irish orders — the charge appears at checkout, not on delivery.
- Shipping speed: Air freight from US warehouses plus customs processing. Revenue advises accounting for this when placing time-sensitive orders.
The most cost-effective approach for iHerb buyers from July 2026 will be to consolidate orders into fewer distinct product types, or to buy multiples of the same product in one shipment. However, this needs to be weighed against storage, product freshness, and capital outlay considerations.
If you order from iHerb and return a product because you changed your mind, Revenue has confirmed the €3 customs duty is non-refundable.3 VAT refund depends on iHerb's own terms. Check iHerb's returns policy carefully before purchasing from July 2026.
UK supplement websites and Amazon UK — customs charges from Ireland
Great Britain — England, Scotland, and Wales — is a non-EU country for customs purposes following Brexit. This means orders placed with UK supplement retailers and shipped from Great Britain to Ireland will be subject to the new €3 per item customs duty from 1 July 2026.
This affects a wide range of supplement retailers that Irish consumers commonly use, including UK health store websites, UK Amazon (Amazon.co.uk), and UK-based brands that ship direct to Ireland from British warehouses.
| Order Source | Ships From | Customs Duty from July 2026? | Duty Amount |
|---|---|---|---|
| iHerb | USA / South Korea | Yes — non-EU | €3 per distinct item |
| Amazon.co.uk (UK sellers) | Great Britain | Yes — non-EU | €3 per distinct item |
| UK supplement websites | Great Britain | Yes — non-EU | €3 per distinct item |
| US supplement websites | United States | Yes — non-EU | €3 per distinct item |
| Probiotic.ie | Dublin, Ireland | No — EU-based | €0 |
| German supplement retailers | Germany (EU) | No — EU-based | €0 |
| Northern Ireland retailers (shipping from NI) | Northern Ireland | Generally no — Windsor Framework | Verify individually |
A note on Amazon Ireland (amazon.ie): Amazon operates marketplace sellers across multiple jurisdictions. Whether customs duty applies depends on where the specific seller ships from — not the Amazon domain you used. Check the seller's dispatch location before ordering supplements via Amazon from July 2026. EU-based sellers on Amazon.ie will not attract duty; UK or US-based sellers will.
US supplement websites shipping to Ireland
Irish consumers who purchase directly from US supplement brands — NOW Foods, Thorne, Life Extension, Pure Encapsulations, or similar — will be affected by the new duty on all shipments to Ireland from 1 July 2026.
US websites often offer brands and formulations not widely available in Ireland. The new €3 per item duty does not make these purchases impossible, but it changes the cost-benefit calculation — particularly for multi-product orders and orders where returns are likely.
- Customs duty: €3 per distinct item on all parcels from the USA.
- VAT: 13.5% on the combined goods value plus customs duty.
- Payment method: Some US retailers will collect at checkout; others will not. Duty unpaid at checkout = charge on delivery from An Post or courier.
- Currency risk: USD/EUR exchange rate affects order value independently of customs charges.
- Shipping time: Transatlantic shipping plus customs processing can extend delivery by several days or more.
- Returns: Return shipping to the USA is expensive. Customs duty on the original import is non-refundable if you change your mind.
- Higher-value orders (over €150): These have always been subject to full customs duty — the change specifically affects the ≤€150 bracket.
Avoid Customs Charges — Shop from Dublin
Probiotic.ie ships all orders from Dublin, Ireland. No customs duty. No import charges. Fully regulated under FSAI food supplement guidelines.
All orders ship from within the EU. No €3 per item customs duty applies. 13.5% VAT included in displayed prices.
Returns, refunds, and the customs duty problem
The returns implications of the new customs rules are significant and are not widely understood. Irish Revenue has published clear guidance on this.3
Customs duty is non-refundable on change-of-mind returns. If you receive a supplement from a non-EU retailer, decide you no longer want it, and return it, the €3 per item duty you paid will not be refunded by Revenue. The duty is only refunded if the goods are faulty.
VAT refunds are uncertain. Revenue has confirmed that VAT on returned goods may or may not be refunded by the individual retailer — this is not guaranteed and depends on each retailer's terms and conditions. Revenue specifically notes this may not be obvious to consumers.1
Check four things: (1) Whether the retailer refunds VAT on returns — this is not automatic. (2) Whether the customs duty was paid at checkout or on delivery — your receipt should confirm. (3) Whether the goods qualify as faulty — only faulty goods trigger a Revenue duty refund. (4) The cost and logistics of return shipping to a non-EU country, which is entirely at the consumer's expense.
How to identify an EU-based retailer before purchasing
Revenue has issued a specific warning: a .ie domain name, euro pricing, or an Irish-sounding brand name does not confirm that a business is based in Ireland or ships from within the EU.3
- Check 'About Us': Look for a physical business address. A registered company address in an EU country confirms EU-based status.
- Check 'Terms and Conditions': The governing law clause usually specifies the country of business.
- Check 'Contact Us': A phone number with a Republic of Ireland +353 code and a physical Irish address are positive indicators.
- Check dispatch address: Some retailers are EU-registered but ship from non-EU warehouses — the dispatch country determines customs duty, not the company registration country.
- Look for VAT registration: EU-based businesses selling to Irish consumers must be VAT registered in Ireland or the EU. An Irish VAT number (IE xxxxxxxx) is a strong indicator of Irish-based operations.
- Domain name alone is insufficient: A .ie domain can be registered by any company regardless of location.
Ordering from Probiotic.ie — no customs charges apply
Probiotic.ie is an Irish supplement retailer, based in Dublin and operating since 2019. All orders ship from within the European Union. Irish Revenue's guidance is unambiguous: customs duty is not charged on goods purchased from suppliers within the EU.3
From 1 July 2026, nothing changes for Probiotic.ie orders. The new €3 per item customs duty does not apply to EU-based shipments under any circumstances.
Business location: Dublin, Republic of Ireland (EU member state).
Ships from: Within the EU.
Customs duty from 1 July 2026: Not applicable — EU shipment.
Regulatory status: Regulated under FSAI food supplement guidelines.
VAT: 13.5% included in displayed product prices.
Delivery: Nationwide Ireland delivery, typically 2–4 working days.
No Customs. No Import Fees. Ships from Dublin.
Browse our full supplement range. Probiotic.ie is an Irish-owned retailer shipping from within the EU — the new customs charges do not apply.
Probiotic.ie is an Irish retailer. All orders ship from within the EU. 13.5% VAT included in prices.
Frequently asked questions — EU customs charges Ireland 2026
What is changing with EU customs charges from 1 July 2026?
From 1 July 2026, a new €3 customs duty per distinct item applies to all online orders shipped from outside the EU — including the USA, Great Britain, and UK websites — arriving in Ireland. This replaces a previous exemption that allowed parcels valued under €150 to arrive duty-free. The change is EU-wide and was approved by the Council of the European Union in February 2026.
Will I pay customs charges when ordering from Probiotic.ie?
No. Probiotic.ie ships all orders from Dublin, Ireland — within the European Union. Customs duty does not apply to goods shipped from within the EU. The new €3 per item duty does not affect Probiotic.ie orders.
What does 'per distinct item' mean — how is the €3 duty calculated?
Each different product type in a parcel counts as one distinct item. Revenue has confirmed that two identical products (e.g. two bottles of the same supplement) count as one item — one €3 charge. Two different products (e.g. fish oil and magnesium) count as two distinct items — €6 duty total. Three different products = €9, and so on.
Does the new customs duty apply to UK supplement websites?
Yes. Great Britain is treated as a non-EU country following Brexit. Any supplement order placed with a UK retailer and shipped from Great Britain to Ireland will be subject to €3 per item customs duty from 1 July 2026. This includes UK health store websites, UK-based brands, and Amazon.co.uk orders dispatched from the UK.
Will customs charges apply to iHerb orders shipped to Ireland?
Based on iHerb's published shipping information at the time of writing, iHerb fulfils Irish orders from locations outside the EU. From 1 July 2026, every distinct supplement in such an order will attract a €3 customs duty. An order containing five different supplements would attract €15 in customs duty plus VAT. This duty is non-refundable on returns unless the goods are faulty.
Are customs charges refundable if I return a product?
No. Irish Revenue has confirmed the €3 customs duty per item is non-refundable if you change your mind and return the goods. Customs duty is only refunded if the goods are faulty. VAT on returns may or may not be refunded by the individual retailer — check the retailer's returns policy before purchasing.
Does the new customs duty apply to goods from Germany, France, or other EU countries?
No. The €3 per item duty applies only to goods shipped from countries outside the European Union. Germany, France, the Netherlands, and all other EU member states are inside the EU customs area — no customs duty applies to shipments from these countries to Ireland.
How is the customs duty paid — at checkout or on delivery?
Both methods will exist. Some non-EU retailers will collect the duty at checkout. Others will not — in which case An Post or the courier will collect payment before releasing the parcel. Revenue advises checking the retailer's terms before purchasing to understand which method applies and avoid unexpected charges on delivery.
What VAT rate applies to supplements imported into Ireland from outside the EU?
Food supplements attract Irish VAT at 13.5%. On imports from outside the EU, VAT is calculated on the combined goods value plus the customs duty. So a supplement valued at €30 with €3 in duty attracts VAT at 13.5% on €33 — approximately €4.46 in VAT.
A website uses a .ie address and shows prices in euro — is it based in Ireland?
Not necessarily. Revenue has specifically warned that a .ie domain, euro pricing, or Irish-sounding name does not confirm a business ships from Ireland or the EU. Always check the 'About Us', 'Terms and Conditions', or 'Contact Us' page for a physical business address and the country from which goods are shipped before completing a purchase.
- From 1 July 2026, a flat €3 customs duty per distinct item applies to all parcels entering Ireland from outside the EU — confirmed by Irish Revenue press release, 28 May 2026.
- The previous de minimis exemption, which allowed parcels valued at €150 or less to enter the EU duty-free, is being removed.
- Two different supplement products in one parcel = two distinct items = €6 customs duty. Two identical bottles of the same supplement = one item = €3 duty.
- Customs duty is charged on all non-EU countries including the United States, Great Britain, China, South Korea, and all UK supplement retailers.
- Great Britain is treated as a non-EU country for customs purposes — UK supplement orders are subject to the duty.
- iHerb ships from the USA and South Korea — all iHerb orders to Ireland attract €3 per distinct item duty from July 2026.
- VAT at 13.5% is calculated on the combined goods value plus customs duty — not on goods alone.
- Customs duty is non-refundable on change-of-mind returns. VAT refunds depend on the individual retailer's policy.
- Goods purchased from EU-based retailers — including Probiotic.ie, which ships from Dublin — are not subject to the new customs duty under any circumstances.
- A .ie domain or euro pricing does not confirm a business is EU-based. Consumers should verify dispatch location before purchasing.
More from Probiotic.ie
References
- Irish Revenue. Revenue advises online shoppers of new Customs rules for goods from outside the European Union (EU). Revenue.ie Press Release. 28 May 2026. — revenue.ie
- Irish Revenue. Removal of the De Minimis Relief for Low Value Consignments – 1 July 2026. Revenue.ie Customs Guidance. Published 25 May 2026. — revenue.ie
- Irish Revenue. Refund — De Minimis Relief for Low Value Consignments. Revenue.ie Customs Guidance. Published 25 May 2026. — revenue.ie
- Council of the European Union. Council gives final green light to new customs duty rules for small parcels. Press Release. 11 February 2026. — consilium.europa.eu
- Irish Revenue. VAT rates on goods and services. Revenue.ie. — revenue.ie
- Food Safety Authority of Ireland. Food Supplements. FSAI.ie. — fsai.ie