- From 1 July 2026, the EU removed the €150 customs duty exemption for e-commerce consignments.
- A new €3 customs duty now applies to each distinct product type imported into the EU.
- Revenue confirmed the customs charge is included in the VAT base, so Irish VAT is calculated on a higher amount.
- The change affects retailers, online marketplaces, IOSS users, and businesses importing low-value goods from countries such as the UK, US and China.
- Businesses should review pricing, fulfilment and contract terms to manage higher import costs and margin pressure.
Source: dlapiper.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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