A new €3 duty on small parcels originating from outside the European Union took effect this week, marking a significant shift in how Irish consumers pay for international online orders. According to official reports, the charge applies to individual product categories for items purchased from non-EU retailers, ending the previous “de minimis” exemption that allowed goods valued under €150 to enter the bloc duty-free.
Why is the €3 duty being applied to my shopping?
The European Union has moved to address the massive volume of small parcels entering member states, which officials estimate reached six billion packages annually. Under the previous “de minimis” rule—a Latin term meaning “of little importance”—items valued under €150 were exempt from duty. As online marketplaces based primarily in China saw rapid growth, regulators determined that the sheer volume of these untaxed, small-value shipments required a new fiscal approach. According to official data, approximately 16 million packages entered the EU daily from outside the bloc last year.

How is the charge calculated at checkout?
The €3 duty is applied per product category rather than per item. If a consumer purchases five identical white T-shirts, they will incur a single €3 charge. However, if that same order includes a variety of distinct items—such as a snowglobe, a kitchen utensil, and a garment—each category attracts a separate €3 duty. An Post estimates that 95 per cent of major online retailers now automatically deduct these import charges at the point of sale, simplifying the process for the consumer.
Even if a website uses a “.ie” domain, it does not guarantee the product is shipping from within the EU. The duty is determined by the actual origin of the parcel. If a retailer ships from China or Britain, the import tax applies regardless of the website’s suffix.
What happens if the duty isn’t paid at the point of sale?
If a retailer does not collect the duty at checkout, the responsibility falls to the delivery company. In these instances, the carrier will hold the parcel upon its arrival in Ireland and require payment before final delivery. This process often incurs a significant additional cost: a handling fee of approximately €7. Furthermore, consumers are required to pay VAT on the total cost, including the duty itself. For a low-cost item, these combined fees can effectively double or triple the final price.
Can I get a refund on the duty if I return an item?
Once the duty is paid, it is non-refundable. While consumers are entitled to a refund on the cost of the product itself if they choose to return it, the €3 import charge remains with the authorities. This policy encourages shoppers to be more selective about the origin of their goods before finalizing a transaction.

How to protect yourself from delivery-related scams
The Competition and Consumer Protection Commission and domestic banks have issued warnings regarding a potential increase in fraudulent text messages. Scammers are known to exploit shifts in tax policy by sending messages that mimic legitimate delivery companies, requesting payment or personal details. Consumers should treat any unsolicited delivery notification with extreme caution and avoid clicking on embedded links.
Frequently Asked Questions
Does the €3 charge apply to all online shopping?
No. It only applies to items originating from outside the European Union.
Is the tax imposed by the Irish Government?
No. The duty is a broader EU-wide policy change, not an Irish-specific tax.
Will I have to pay VAT on the €3 charge?
Yes. Because VAT is calculated on the final price of the imported product, the duty becomes part of the taxable base.
Have you encountered unexpected charges on your recent international orders? Share your experience in the comments section below or subscribe to our weekly newsletter for more updates on consumer rights and retail trends.















