EU Customs Charges Ireland 2026: €3 Duty and New €2 Handling Fee From 1 November
Two separate EU charges now apply to online orders shipped to Ireland from outside the European Union: a €3 customs duty per item, in force since 1 July 2026, and a €2 Union Handling Fee per item, which starts on 1 November 2026. This guide sets out what each charge is, when it applies, how VAT works, and what Irish shoppers can check before they buy.
As of 8 October 2026, most business-to-consumer online orders shipped to Ireland from outside the EU, in consignments with an intrinsic value of €150 or less, carry a temporary €3 customs duty per distinct item. It has applied since 1 July 2026 under Council Regulation (EU) 2026/382 and runs until 1 July 2028.[5][8]
From 1 November 2026, a separate €2 Union Handling Fee (UHF) per distinct item also applies to online orders from outside the EU, with no value threshold, so it also applies to orders over €150.[1][2]
Both charges are counted per item, not per parcel. Identical items count as one item. The count follows the customs declaration, which works by tariff classification.[3][9]
VAT depends on IOSS. Where the seller uses the Import One Stop Shop, VAT is collected at checkout and no import VAT is charged on the €3 duty. Where it does not, VAT is charged at import on the goods plus the duty.[5][6]
An Post's customs administration fee is a different charge. It is a per-parcel An Post fee that arises only where charges were not prepaid or customs data is insufficient.[11]
Goods already based in Ireland, Northern Ireland or another EU Member State when ordered are not affected. Probiotic.ie dispatches from Dublin, so neither charge applies to its orders.[1]
- Irish shoppers ordering from US, Great Britain or other non-EU websites who want to know the real cost before checkout.
- Anyone who has been asked to pay €3, €5 or an An Post fee on a parcel and wants to know what each charge is.
- Supplement buyers comparing a non-EU order with stock already held in Ireland.
Union Handling Fee (UHF) definition: a €2 EU charge per distinct item on business-to-consumer e-commerce goods arriving from outside the EU, applying in Ireland from 1 November 2026 regardless of the value of the order.[2]
€3 customs duty definition: a temporary flat customs duty of €3 per item on consignments with a total intrinsic value not exceeding €150, which replaced the EU's threshold-based (de minimis) customs duty relief on 1 July 2026.[8]
There are two. A €3 customs duty per distinct item has applied since 1 July 2026 to online orders from outside the EU valued at €150 or less. A €2 Union Handling Fee per distinct item applies from 1 November 2026 to online orders from outside the EU at any value. Together that is €5 per distinct item on a consignment of €150 or less, before VAT and before any postal or courier fee. Identical items count once. Neither charge applies where the goods are already in Ireland, Northern Ireland or another EU Member State when ordered.[1][2][6]
| Rule | Now (8 October 2026) | From 1 November 2026 |
|---|---|---|
| €3 customs duty, consignment of €150 or less | €3 per distinct item | €3 per distinct item |
| €2 Union Handling Fee | Not yet in force | €2 per distinct item |
| Combined EU charges before VAT, €150 or less | €3 per item | €5 per item |
| Orders over €150 | Ordinary customs duty for the specific goods | Ordinary customs duty plus €2 UHF per item |
| Refundable on a change-of-mind return? | €3 duty: no | €3 duty: no. €2 UHF: never, even if faulty |
| Goods already in Ireland, Northern Ireland or the EU when ordered | No duty | No duty, no UHF |
Source: Irish Revenue, Union Handling Fee guidance and press release of 29 September 2026.[1][2][3] Figures are the statutory charges before VAT and before any discount a retailer chooses to fund.
- €3 customs duty: per distinct item, consignments of €150 or less, since 1 July 2026, until 1 July 2028.
- €2 Union Handling Fee: per distinct item, any order value, from 1 November 2026.
- How items are counted: identical items count as one. Different products can each count separately.
- €150 test: intrinsic value of the whole consignment, meaning the goods alone, excluding transport, insurance and handling.
- Scope: business-to-consumer online purchases shipped from outside the EU. Great Britain counts as outside the EU.
- Not in scope: goods already in Ireland, Northern Ireland or another EU Member State when ordered.
- VAT on the €3 duty: none at import where IOSS is used. Charged where IOSS is not used.
- Irish VAT on qualifying food supplements: 13.5% reduced rate. Other goods in the same basket can carry other rates.
- An Post fee: separate per-parcel administration fee, only where charges were not prepaid.
- Refunds: the UHF is never refunded. Revenue does not refund consumers directly.
- The €2 Union Handling Fee is not charged per parcel. It is charged per distinct item.
- The €2 Union Handling Fee is not the An Post fee. An Post's customs administration fee is a separate, per-parcel postal charge.
- The €3 duty is not charged per unit. Five identical products are one item.
- The €150 threshold is not per product. It is the intrinsic value of the whole consignment.
- VAT is not always charged on the €3 duty. It depends on whether the seller uses IOSS.
- A .ie domain or euro pricing is not proof that goods ship from Ireland or the EU.
- The €2 Union Handling Fee from 1 November 2026
- How the €3 customs duty works
- What counts as an item?
- VAT and IOSS
- An Post fee versus the Union Handling Fee
- Under and over €150
- Ireland, the EU, Northern Ireland and Great Britain
- Returns, refunds and faulty goods
- Worked examples
- How to check an order before you buy
- Supplements in Ireland: VAT and regulation
- Ordering from Probiotic.ie
- Frequently asked questions
Regulation (EU) 2026/382
Irish Revenue, 29 Sept 2026
Irish Revenue
Revenue Tax and Duty Manual
The €2 EU Union Handling Fee from 1 November 2026
From 1 November 2026, a €2 Union Handling Fee applies to each distinct item in an online order shipped to a consumer in Ireland from outside the EU. Irish Revenue confirmed the fee in a press release dated 29 September 2026. It has no value threshold and it is separate from the €3 customs duty.[1][2]
The fee applies to business-to-consumer e-commerce goods. It does not apply to gifts sent by a private individual outside the EU to a private individual living in Ireland.[2]
The seller, platform or delivery business pays the fee in the first instance and may pass it on to the consumer. Where it is passed on, it is collected either at checkout or by the delivery company before delivery.[1][4]
- Amount: €2 per distinct item. Identical items count as one item.
- Start date: 1 November 2026.
- Threshold: none. It applies to orders under and over €150.
- Stacking: on a consignment of €150 or less it is added to the €3 duty, giving €5 per item before VAT.
- Refunds: non-refundable, even when goods are returned or faulty.
- Not affected: goods purchased and sent from within Ireland, Northern Ireland or another EU Member State.
Revenue's own worked example shows how quickly the charges add up on a cheap parcel. A package worth €10 holding a pen, a notebook and a key ring is three items: €9 customs duty plus €6 Union Handling Fee, a total of €15 plus any applicable VAT on €10 of goods.[3]
Consignments of €150 or less from outside the EU entered Ireland free of customs duty. VAT was already payable.
The customs duty relief ended. A flat €3 customs duty per item applies to consignments of €150 or less.[8]
The €2 Union Handling Fee per item starts, at any order value.[1]
How the €3 customs duty works in Ireland
The €3 customs duty is a flat charge per item on business-to-consumer online orders shipped from outside the EU in consignments with an intrinsic value of €150 or less. It has applied since 1 July 2026 under Council Regulation (EU) 2026/382, which removed the EU's threshold-based customs duty relief.[8]
Before 1 July 2026, parcels of €150 or less entered Ireland without customs duty. Consumers paid the product price, delivery and Irish VAT, but no duty. That relief no longer exists.[5][14]
The charge applies only to business-to-consumer parcels. Business-to-business imports are liable to duty based on valuation, classification and origin in the normal way. Gifts between private individuals valued at €45 or less can still be imported without customs duty and VAT, subject to conditions.[5]
Revenue describes two ways the duty is collected:[6]
At checkout. The website collects the €3 per item when you buy. The checkout total is final and nothing further is charged on delivery.
On delivery. The website does not collect it. The postal operator or courier requires payment of the €3 per item before it delivers the goods, and may add its own fee.
What counts as an item for the €3 duty and the €2 fee?
An item is a distinct product, not a unit. Identical products count as one item, and products that carry different tariff codes count as separate items. The European Commission describes the €3 duty as charged per item "based on tariff classification (not quantity)".[5][9]
| Example | Items | €3 duty | €2 UHF (from 1 Nov) | Source |
|---|---|---|---|---|
| Two identical pens | 1 | €3 | €2 | Revenue[3] |
| Pen, notebook and key ring | 3 | €9 | €6 | Revenue[3] |
| Three silk blouses and two cotton T-shirts | 2 | €6 | €4 | Revenue[6] |
| Five T-shirts | 1 | €3 | €2 | European Commission[9] |
| One T-shirt and one watch | 2 | €6 | €4 | European Commission[9] |
The Union Handling Fee column applies the €2 per distinct item rule to each source's item count.
In practice the count is fixed by the customs declaration that the seller, platform or carrier files for the parcel. Each line on that declaration is charged once, whatever the quantity on the line.
Several units of one identical product count as one item. Different supplements may count as separate items, and belonging to the same broad category does not guarantee they will be declared on one line.
A shopper cannot determine the final number of charges from product names alone. This guide therefore does not state how many charges a specific mix of supplements will attract. If the number matters to you, ask the retailer how the order will be declared before you buy.
VAT and IOSS: is VAT charged on the €3 duty and the €2 fee?
VAT on the €3 customs duty depends on whether the seller uses the Import One Stop Shop (IOSS). An earlier version of this article said VAT is always added to the duty. That was too broad and has been corrected.
Where IOSS is used: Irish VAT is collected at checkout and the seller pays it over through its IOSS return. Revenue states that no VAT is charged on the €3 customs duty at import.[5][6]
Where IOSS is not used: VAT is due at import. The €3 duty is added to the value of the goods, so VAT is charged on the duty as well.[5][6]
| One item, consignment of €150 or less | IOSS used | IOSS not used |
|---|---|---|
| €3 customs duty | €3.00 | €3.00 |
| Import VAT on the duty, qualifying food supplement at 13.5% | €0.00 | €0.41 |
| Duty cost today | €3.00 | €3.41 |
| Same item at the 23% standard rate | €3.00 | €3.69 |
Calculation: €3.00 × 13.5% = €0.405, rounded to €0.41. €3.00 × 23% = €0.69. Figures exclude the goods, delivery, VAT on the goods and any postal or courier fee.
VAT on the €2 Union Handling Fee
The European Commission's VAT guidance, revised on 21 August 2026, treats the Union handling fee as a charge for a service supplied by customs authorities acting as a public authority. It states that the fee does not form part of the VAT taxable amount on importation and that no VAT is due on it.[10]
Revenue's worked examples quote the €2 fee and then say the total is due "plus any applicable VAT", without itemising VAT on the fee itself.[3]
The Commission guidance addresses the fee at the point of import. It does not set out how a seller must price the fee when it builds it into its own checkout total. Some press coverage has quoted the fee with VAT added.[12] Check the breakdown shown at checkout, and treat any figure that is not from Revenue or the Commission with caution.
The same Commission guidance notes one further nuance on the €3 duty: where an IOSS seller charges the duty to the consumer at the moment of sale, it becomes part of the price the consumer pays for the goods.[10] For the shopper the practical rule is unchanged: under IOSS, the checkout total is the final total.
Already in Ireland. Nothing to pay at the door.
Probiotic.ie holds its stock in Ireland and dispatches from Dublin. The €3 customs duty, the €2 Union Handling Fee and the An Post customs administration fee only arise on imports, so none of them apply.
An Post customs fee versus the EU Union Handling Fee
These are two different charges. The Union Handling Fee is an EU charge of €2 per item. An Post's customs administration fee is An Post's own charge per parcel. A single parcel can attract both.
An Post states that its administration fee applies only to parcels where customs was not paid in advance, or where electronic customs data was not shared in advance or is insufficient. It also states that the vast majority of online shoppers pay all customs charges at the online checkout, in which case no An Post fee arises.[11]
The Irish Examiner reported An Post's fee at €6.95 per parcel on 30 September 2026.[12] Confirm the current figure with An Post before relying on it, as postal fees change.
Couriers set their own charges. The Journal reported courier disbursement fees ranging from €5 to more than €18 on parcels where only the €3 charge was otherwise due.[13]
| Charge | Who sets it | Basis | When it applies |
|---|---|---|---|
| €3 customs duty | EU (collected by Revenue) | Per distinct item | Non-EU B2C consignments of €150 or less, since 1 July 2026 |
| €2 Union Handling Fee | EU (collected by Revenue) | Per distinct item | Non-EU B2C e-commerce goods at any value, from 1 November 2026 |
| An Post customs administration fee | An Post | Per parcel | Only where charges were not prepaid or data is insufficient |
| Courier disbursement fee | Each courier | Per parcel | Where the courier pays charges on the recipient's behalf |
Revenue states it will never send emails or text messages asking consumers to click a link and pay a customs duty or Union Handling Fee charge.[4]
Under and over €150: which charges apply?
The €150 threshold is the intrinsic value of the whole consignment: the value of the goods alone, excluding transport, insurance and handling charges. It is not €150 per product, and it is not automatically the checkout total.[5]
| Consignment of €150 or less | Consignment over €150 | |
|---|---|---|
| Customs duty | Flat €3 per distinct item | Ordinary duty for the specific goods, by classification, value and origin |
| Union Handling Fee from 1 November 2026 | €2 per distinct item | €2 per distinct item |
| VAT | At checkout under IOSS, otherwise at import | At import |
| Duty refund on return | Not on change of mind | May be refunded if goods are returned within 90 days |
Revenue's over-€150 example: jeans at €100 with 12% duty (€12) and runners at €150 with 16.9% duty (€25.35) are two items, so the Union Handling Fee is €4. The total is €41.35 plus any applicable VAT.[3]
Higher-value orders have always been liable to ordinary customs duty. What changes for them on 1 November 2026 is the added €2 per item.
Ireland, the EU, Northern Ireland and Great Britain
Revenue's test is where the goods are based when you order them, not where the website appears to be from. No customs duty or Union Handling Fee applies if goods are based in Ireland, Northern Ireland or another EU Member State when ordered.[1]
| Goods shipped from | €3 duty (€150 or less) | €2 UHF from 1 November |
|---|---|---|
| Ireland | No | No |
| Another EU Member State, for example Germany or France | No | No |
| Northern Ireland | No | No |
| Great Britain (England, Scotland, Wales) | Yes | Yes |
| United States | Yes | Yes |
| China and other non-EU countries | Yes | Yes |
Great Britain. Revenue states that goods sent from Great Britain are liable to customs duty, VAT and, from 1 November 2026, the Union Handling Fee.[1]
Northern Ireland. Under the EU-UK agreements, including the Windsor Framework, trade in goods between Northern Ireland and Ireland has no customs declarations or charges, so these changes do not affect it.[1] The goods must actually be held in Northern Ireland. A Northern Ireland address on a website does not prove that.
Marketplaces. On a marketplace, the result depends on where the individual seller's goods are dispatched from, not on the marketplace domain. See our Amazon customs charges Ireland guide.
US supplement retailers. An order sent to Ireland from a warehouse in the United States is an import from outside the EU, whichever retailer sends it. Retailer-specific details such as warehouse location, checkout collection and returns terms change, so they are covered separately in our iHerb customs charges Ireland guide. If you want the same US brands from stock already in Ireland, see our iHerb alternative in Ireland page.
Returns, refunds and faulty goods
The €2 Union Handling Fee is never refunded, even when goods are returned or faulty. The €3 customs duty is not refunded on a change-of-mind return.[1][4][7]
| Situation | €3 duty | €2 UHF | VAT |
|---|---|---|---|
| Change of mind, €150 or less | Not refunded | Not refunded | Depends on the seller's terms |
| Faulty or not as described | May be refunded, via seller and carrier | Not refunded | May be refunded, via seller and carrier |
| Order over €150, returned within 90 days | Ordinary duty may be refunded | Not refunded | Via the carrier that handled the import |
Where goods are defective or do not match the contract, Revenue's process is to contact the platform or seller first, then the courier or postal operator that handled the customs import. Revenue does not issue refunds directly to consumers.[7]
Where Irish VAT was paid to the seller at checkout under IOSS, the consumer can request it as part of the refund from the retailer. That depends on the retailer's terms.[7]
Check three things: whether the retailer refunds VAT on returns, who pays return shipping to a non-EU country, and how long the refund takes. From 1 November 2026, assume the €2 per item is gone in every case.
Worked examples: EU charges per order from 1 November 2026
The EU charges scale with the number of distinct items on the customs declaration, not with the number of units or the value of the goods. The table shows the €3 duty and €2 fee for a consignment of €150 or less.
| Distinct items declared | €3 duty | €2 UHF | EU charges, IOSS used | EU charges, IOSS not used* |
|---|---|---|---|---|
| 1 (for example five identical bottles) | €3.00 | €2.00 | €5.00 | €5.41 |
| 3 | €9.00 | €6.00 | €15.00 | €16.22 |
| 5 | €15.00 | €10.00 | €25.00 | €27.03 |
*Includes import VAT on the €3 duty at 13.5% for qualifying food supplements (€0.41, €1.22 and €2.03, rounded). No VAT is added to the Union Handling Fee, in line with the European Commission guidance of 21 August 2026.[10] All figures assume the seller passes the fee on in full. They exclude the goods, delivery, VAT on the goods and any An Post or courier fee.
If an An Post customs administration fee of €6.95 also applies because nothing was prepaid, the one-item, non-IOSS total rises from €5.41 to €12.36 in charges on top of the goods.[12]
Where the goods are in Ireland when ordered, the equivalent figure in every row is €0. There is no customs declaration, so there is no €3 duty, no €2 Union Handling Fee and no customs administration fee.[1]
The shelf price of a non-EU order can still be lower or higher than an Irish one. Compare the final delivered total, including these charges, not the product price alone.
How to check an order before you buy
Check where the particular goods are held and dispatched from. The website domain, the currency and the company's registered address do not answer that question. Revenue warns that a ".ie" domain or euro pricing can make a business look Irish or EU-based while the goods are still shipped from a non-EU country.[1][4]
- Dispatch location: read the delivery page, terms and conditions or About Us page for where goods ship from. This is the check Revenue recommends.
- Per-order, not per-retailer: an EU-registered retailer can still fulfil a given order from a non-EU warehouse.
- Checkout breakdown: look for customs duty, handling fee and VAT lines. If they are shown and paid, the checkout total is final.
- Who collects if not prepaid: An Post or a courier, each with its own fee.
- Returns terms: whether VAT is refunded and who pays return shipping.
A registered address or VAT number in an EU country shows where a company is established. It does not show where a specific order is stored or dispatched from.
Supplements in Ireland: VAT and regulation
Products that qualify as food supplements for human oral consumption attract Ireland's 13.5% reduced VAT rate. Revenue's Tax and Duty Manual on food supplement products sets out the treatment.[15] Other products in the same basket, such as cosmetics, can carry a different rate.
Food supplements sold in Ireland are regulated as foods. The Food Safety Authority of Ireland (FSAI) is the competent authority for food supplement legislation.[16] Food supplements are not medicines.
The customs rules in this guide are not specific to supplements. They apply in the same way to any business-to-consumer online order shipped from outside the EU.
Ordering from Probiotic.ie: why these charges do not apply
Probiotic.ie holds its stock in Ireland and dispatches orders from its Dublin fulfilment centre. Goods already based in Ireland when ordered are not imports, so the €3 customs duty and the €2 Union Handling Fee do not apply.[1]
The regulatory point comes from Revenue. The fulfilment point is our own statement, set out on our delivery information page.
Dispatch location: Dublin, Ireland.
€3 customs duty: not applicable, goods already in Ireland.
€2 Union Handling Fee from 1 November 2026: not applicable, goods already in Ireland.
Customs administration fee: none, as there is no customs declaration.
VAT: Irish VAT is included in displayed prices.
Prices and delivery: see the product page and the delivery information page for current details.
Probiotic.ie stocks US brands including NOW Foods, Swanson, Healthy Origins and Doctor's Best. The full list is on our US supplement brands in stock in Ireland page. Probiotic.ie is an independent Irish retailer and is not affiliated with iHerb.
No Customs. No Handling Fee. Dispatched from Dublin.
Browse the full range. The price on the product page is the final price, with no import charges added at checkout or on delivery.
Frequently asked questions: EU customs charges Ireland 2026
What changes on 1 November 2026 for online orders delivered to Ireland?
From 1 November 2026, a €2 EU Union Handling Fee applies to each distinct item in an online order shipped to a consumer in Ireland from outside the EU, regardless of the value of the order. It is separate from, and in addition to, the €3 customs duty per item that has applied since 1 July 2026 to consignments valued at €150 or less. Irish Revenue confirmed the fee in a press release on 29 September 2026. Orders where the goods are already in Ireland, Northern Ireland or another EU Member State when ordered are not affected.
How much is the EU Union Handling Fee and is it charged per parcel?
The Union Handling Fee is €2 per distinct item, not per parcel. Identical items count as one item, so Revenue's example of two identical pens attracts one €2 fee, while a pen, a notebook and a key ring attract three fees (€6). There is no value threshold, so the fee also applies to orders over €150. The seller, platform or delivery business pays it initially and may pass it on to the consumer.
What is the €3 customs duty in Ireland?
Since 1 July 2026, a €3 customs duty applies to each distinct item in a business-to-consumer online order shipped to Ireland from outside the EU where the consignment has an intrinsic value of €150 or less. It replaced the old relief that let such parcels enter the EU free of customs duty, under Council Regulation (EU) 2026/382. Revenue states the charge applies until 1 July 2028. It is charged per item, not per parcel, and identical items count once.
What counts as an item for the €3 duty and the €2 fee?
An item is a distinct product, not a unit. Revenue's guidance treats identical products as one item and products carrying different tariff codes as separate items, and the European Commission describes the duty as based on tariff classification, not quantity. Five identical T-shirts are one item (€3); one T-shirt and one watch are two items (€6). The final count is set by the customs declaration filed by the seller, platform or carrier, so a shopper cannot always predict it from the basket alone.
Is VAT charged on the €3 customs duty?
It depends on whether the seller uses the Import One Stop Shop (IOSS). Where IOSS is used, Irish VAT is collected at checkout and Revenue states no import VAT is charged on the €3 duty. Where IOSS is not used, VAT is collected at import and the €3 duty is added to the value of the goods, so VAT is charged on the duty as well. At the 13.5% rate for qualifying food supplements that is about €0.41 per item; at the 23% standard rate it is €0.69.
Is VAT charged on the €2 Union Handling Fee?
European Commission guidance, revised on 21 August 2026, states that the Union handling fee does not form part of the VAT taxable amount on importation and that no VAT is due on it, because it is a charge for a service by customs authorities and not a customs duty. Revenue's worked examples quote the €2 fee and add the words plus any applicable VAT without itemising VAT on the fee. A seller that builds the fee into its own checkout price sets that price itself, so check the checkout breakdown.
Is the An Post fee the same as the EU handling fee?
No. The €2 Union Handling Fee is an EU charge per item. An Post's customs administration fee is An Post's own charge per parcel for handling, collecting and processing import charges. An Post says the fee applies only where customs charges were not paid in advance or the electronic customs data is insufficient, and that most online shoppers pay all charges at checkout. The Irish Examiner reported the fee at €6.95 per parcel on 30 September 2026. Couriers set their own fees.
Do the charges apply to orders over €150?
The flat €3 duty does not apply above €150. Instead, ordinary customs duty is calculated on the specific goods according to their classification, value and origin. The €2 Union Handling Fee still applies per distinct item from 1 November 2026, because it has no value threshold. The €150 test is the intrinsic value of the whole consignment, meaning the goods alone, excluding transport, insurance and handling charges. It is not €150 per product.
Do the charges apply to orders from Great Britain and Northern Ireland?
Great Britain is outside the EU for customs purposes, so goods shipped from England, Scotland or Wales to Ireland are liable to customs duty, VAT and, from 1 November 2026, the Union Handling Fee. Northern Ireland is treated differently: Revenue states that under the EU-UK agreements, including the Windsor Framework, there are no customs declarations or charges on goods moving between Northern Ireland and Ireland. The goods must actually be based in Northern Ireland when ordered.
Are the €3 duty and €2 fee refunded if I return an order?
The €2 Union Handling Fee is never refunded, even when goods are returned or faulty. The €3 customs duty is not refunded on a change-of-mind return. Where goods are defective or do not match the contract, a refund of duty and VAT may be available, but the consumer must first contact the seller or platform and then the courier or postal operator that handled the import. Revenue does not issue refunds directly to consumers. VAT paid at checkout under IOSS can be requested from the retailer, subject to its terms.
How can I avoid customs charges on online orders in Ireland?
Buy goods that are already inside the EU when you order them. Revenue states that no customs duty or Union Handling Fee applies where goods are based in Ireland, Northern Ireland or another EU Member State when ordered. A .ie domain or euro pricing does not prove this, so check the seller's terms and conditions, delivery page or About Us page for the place goods are dispatched from. For non-EU orders, buying multiples of one identical product keeps the item count to one.
Will I pay customs charges when ordering from Probiotic.ie?
No. Probiotic.ie dispatches orders from its Dublin fulfilment centre, so the goods are already in Ireland when ordered. The €3 customs duty and the €2 Union Handling Fee apply to goods imported from outside the EU and do not apply to goods already based in Ireland. There is no customs declaration, so there is no An Post customs administration fee either. Irish VAT is included in the displayed prices.
- From 1 November 2026, a €2 EU Union Handling Fee applies per distinct item to online orders shipped to consumers in Ireland from outside the EU, regardless of value (Irish Revenue, 29 September 2026).
- Since 1 July 2026, a €3 customs duty per distinct item applies to business-to-consumer consignments from outside the EU with an intrinsic value of €150 or less, under Council Regulation (EU) 2026/382.
- On a consignment of €150 or less, the two EU charges total €5 per distinct item before VAT from 1 November 2026.
- Both charges are per item, not per parcel. Identical items count as one item.
- The Union Handling Fee has no value threshold, so it also applies to orders over €150, where ordinary customs duty replaces the flat €3.
- Where the seller uses IOSS, no import VAT is charged on the €3 duty. Where it does not, VAT is charged on the goods plus the duty.
- European Commission guidance revised on 21 August 2026 states that no VAT is due on the Union handling fee at importation.
- An Post's customs administration fee is a separate per-parcel charge that applies only where customs charges were not prepaid or data is insufficient.
- The Union Handling Fee is never refundable. The €3 duty is not refunded on change-of-mind returns. Revenue does not refund consumers directly.
- Great Britain is outside the EU for customs. Goods moving between Northern Ireland and Ireland are not subject to customs declarations or these charges.
- No duty or fee applies where goods are based in Ireland, Northern Ireland or another EU Member State when ordered. Probiotic.ie dispatches from Dublin.
- Qualifying food supplements carry 13.5% VAT in Ireland and are regulated as foods, with the FSAI as competent authority. They are not medicines.
More from Probiotic.ie
| Date | Update |
|---|---|
| 2 June 2026 | Original publication, ahead of the €3 customs duty. |
| 2 July 2026 | Updated after the €3 customs duty took effect on 1 July 2026. |
| 8 October 2026 | Added the confirmed €2 Union Handling Fee from 1 November 2026 (per item, not per parcel). Corrected the VAT and IOSS treatment, the definition of an item, the €150 intrinsic value test, the An Post fee conditions, the Northern Ireland position and the refund process. Removed retailer-specific and supplement-category estimates that could not be verified from a customs declaration. |
This guide was prepared by Probiotic.ie using the following process:
- Reviewed Irish Revenue's Union Handling Fee guidance pages, its press releases of 28 May 2026 and 29 September 2026, its de minimis FAQ document and its refund guidance on 8 October 2026.
- Checked the legal basis of the €3 duty against Council Regulation (EU) 2026/382 on EUR-Lex.
- Checked VAT treatment against the European Commission's VAT e-Commerce addendum, revised 21 August 2026.
- Checked An Post's customs page for when its administration fee applies. The €6.95 figure is taken from press reporting and is labelled as such.
- Removed statements about specific retailers and supplement categories that could not be verified from a customs declaration.
- Separated regulatory facts, which are cited to Revenue and EU sources, from Probiotic.ie's own statements about where it holds stock.
- Made no health claims for any product.
References
- Irish Revenue. Press release advising online shoppers of the EU Union Handling Fee applying from 1 November 2026. 29 September 2026. revenue.ie
- Irish Revenue. Union Handling Fee (UHF), 1 November 2026. Customs guidance for individuals. revenue.ie
- Irish Revenue. Union Handling Fee: how the fee applies (worked examples). revenue.ie
- Irish Revenue. Union Handling Fee: what does this mean for consumers? revenue.ie
- Irish Revenue. Removal of the De Minimis Relief for Low Value Consignments: Frequently Asked Questions. revenue.ie
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