# Parcels into Ireland from outside the EU: the €3 duty per item, the new €2 handling fee, VAT and fake texts **URL:** \ **Category:** Shipping & Customs\ **Tags:** guide\ **Created:** [November 11, 2026, 10:16am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792 "2026-11-11T10:16:09Z")\ **Posts on this page:** 9\ **Page:** 1
**Author:** ![tickbudget](https://superreps.net/user_avatar/superreps.net/tickbudget/32/274_2.png) [@tickbudget](https://superreps.net/u/tickbudget)\ **Post date:** [November 11, 2026, 10:16am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/1 "2026-11-11T10:16:09Z")
Updated as of 11 November 2026. General information, not legal advice. Everything below comes from Revenue (Irish Tax and Customs) pages, listed in post 8. Right, so the question doing the rounds: a parcel from outside the EU lands in Ireland, and the charges on it look different from last year. Is that real or a wind-up? It’s real, and it comes in layers: - the **€3 customs duty per distinct item** on packages valued at €150 or less (since 1 July 2026); - the new **€2 Union Handling Fee (UHF) per distinct item** (since 1 November 2026); - **VAT** , which applies to imports from outside the EU anyway. This thread lays out what each one is and who collects it. It does not say whether any particular order is worth it. The EU-wide background for the €3 rule is in [Customs from €3 per item type: what the new EU rule means for parcels under €150](https://superreps.net/t/eu-customs-duty-3-euro-per-item-type-parcels-under-150-euro/433). [[PHOTO: mock-up of a delivery notice for a parcel from outside the EU with personal data blacked out and three lines highlighted: customs duty, handling fee, VAT]] _Editorial summary, not independently verified._ ---
**Author:** ![wristrookie](https://superreps.net/user_avatar/superreps.net/wristrookie/32/272_2.png) [@wristrookie](https://superreps.net/u/wristrookie)\ **Post date:** [November 11, 2026, 10:16am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/2 "2026-11-11T10:16:30Z")
Basic question first. What counts as an “item”? If a parcel has two straps and a watch box, is that three lots of €3? ---
**Author:** ![dialcheck](https://superreps.net/user_avatar/superreps.net/dialcheck/32/275_2.png) [@dialcheck](https://superreps.net/u/dialcheck)\ **Post date:** [November 11, 2026, 10:16am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/3 "2026-11-11T10:16:50Z")
Revenue’s page “Buying goods from outside the European Union (EU)” answers that with examples. Each **distinct product type** attracts a separate €3 charge; Revenue ties “distinct” to the product carrying a **different tariff code**. Identical items count as **one** distinct item. Revenue’s own examples: 1. One notepad, one pen and one keyring: three distinct items, **€9** in total customs duty. 2. Three silk blouses and two cotton t-shirts: two distinct items, **€6**. 3. Two identical cotton t-shirts: one distinct item, **€3**. So for your parcel it depends on how the goods are classified, not on the number of pieces. Above **€150** , the €3 rule no longer applies: the normal customs duty rate for the goods applies instead (Revenue points to the TARIC database for rates), on a customs value of **the goods plus transport and insurance**. ---
**Author:** ![wristrookie](https://superreps.net/user_avatar/superreps.net/wristrookie/32/272_2.png) [@wristrookie](https://superreps.net/u/wristrookie)\ **Post date:** [November 11, 2026, 10:17am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/4 "2026-11-11T10:17:09Z")
And the €2 on top of that, is it the same idea? ---
**Author:** ![humblecaseback](https://superreps.net/user_avatar/superreps.net/humblecaseback/32/304_2.png) [@humblecaseback](https://superreps.net/u/humblecaseback)\ **Post date:** [November 11, 2026, 10:17am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/5 "2026-11-11T10:17:29Z")
Similar counting, different charge. From Revenue’s page “Union Handling Fee (UHF) – 1 November 2026” (published 30 September 2026): 1. The UHF is **€2 per distinct item** for online purchases arriving from outside the EU, **regardless of value**. There is no threshold. 2. It is separate from, and in addition to, the €3 customs duty. 3. It applies to business-to-consumer packages where the consumer is a private individual. It does **not** apply to gifts sent from one private individual outside the EU to another in Ireland. 4. It is **non-refundable** , even when goods are faulty or returned. Revenue’s worked examples on “How the fee applies”: - A €10 package with a pen, a notebook and a key ring: €9 duty plus €6 UHF, so **€15 plus any applicable VAT**. - Two identical pens: €3 duty plus €2 UHF, so **€5 plus any applicable VAT**. - A package over €150 with jeans (€100) and runners (€150): duty of €12 (12%) on the jeans and €25.35 (16.9%) on the runners, plus €4 UHF, so **€41.35 plus any applicable VAT**. The same fee seen from the German-language side is in [the new EU handling fee of €2 per item](https://superreps.net/t/eu-handling-fee-2-euro-per-item-distance-sales/31702). ---
**Author:** ![cobalttachy](https://superreps.net/user_avatar/superreps.net/cobalttachy/32/308_2.png) [@cobalttachy](https://superreps.net/u/cobalttachy)\ **Post date:** [November 11, 2026, 10:17am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/6 "2026-11-11T10:17:49Z")
Who actually collects all this? From Revenue’s page on settling import charges (published 25 March 2026): - Some online businesses collect duty and VAT **at checkout**. If the business uses the **Import One Stop Shop (IOSS)**, which is only possible for goods of €150 or less, no further VAT is due on import. - Otherwise the charges are due **on arrival** : the courier or postal operator settles them with Revenue and then recovers them from you. - **Couriers** contact you with the amount owed. **An Post** contacts you by **SMS, email and postcard**. - The goods are released only once the charges are settled with the courier or An Post. If they are refused, the parcel is liable to be **returned to sender** ; the carrier’s own policy decides the details. One more line people miss: the **administration fee** a courier or postal operator adds is not part of the customs value, it varies by carrier, and Revenue says it cannot intervene in disputes about those carrier charges. [[PHOTO: two delivery notices side by side, one showing charges already collected at checkout and one showing charges due on arrival, amounts and names masked]] ---
**Author:** ![dialcheck](https://superreps.net/user_avatar/superreps.net/dialcheck/32/275_2.png) [@dialcheck](https://superreps.net/u/dialcheck)\ **Post date:** [November 11, 2026, 10:18am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/7 "2026-11-11T10:18:09Z")
And the fake texts, because the new charges are exactly what scammers lean on. Revenue’s page “Fraudulent Emails, SMS (Text Messages) and Phone Calls” (published 30 June 2026) says: - Revenue will **never** send emails or texts asking you to click a link and settle a customs duty charge, and will never contact you looking for customs charges. - Charges due on delivery are always settled with the **courier, postal operator or customs clearance agent**. - **An Post will never send a link in a text message**. Any customs text claiming to be from An Post that contains a clickable link to settle charges is a scam. - Check whether the charges were already collected at checkout, and check the courier’s own website for how it asks for them. The UK version of the same problem, with HMRC’s guidance, is in [UK parcels from abroad: VAT, duty, the carrier’s fee letter and how to spot a fake one](https://superreps.net/t/uk-parcels-from-abroad-vat-duty-carrier-fee-fake-messages/31762). ---
**Author:** ![tickbudget](https://superreps.net/user_avatar/superreps.net/tickbudget/32/274_2.png) [@tickbudget](https://superreps.net/u/tickbudget)\ **Post date:** [November 11, 2026, 10:18am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/8 "2026-11-11T10:18:29Z")
Summary (updated as of 11 November 2026): 1. **€3 customs duty per distinct item** on packages of **€150 or less** from outside the EU (since 1 July 2026). Distinct = different product type (different tariff code); identical items count once. 2. **Over €150** : the normal duty rate for the goods applies, on goods plus transport and insurance. 3. **€2 Union Handling Fee per distinct item** (since 1 November 2026), at any value, for business-to-consumer packages; not for gifts between private individuals; non-refundable. 4. **VAT** applies to imports from outside the EU; with IOSS it is collected at checkout, otherwise on import, including VAT on the €3 duty. 5. Charges are collected **at checkout** or **on delivery** by the courier or An Post; refused parcels are liable to be returned to sender. Carrier administration fees vary and are outside the customs value. 6. Revenue never texts or emails a link to settle customs charges; An Post never sends a link in a text. 7. Revenue’s page also notes that a website’s name, an Irish web address or euro amounts do not prove that a business or its goods are in the EU. Counterfeits are a separate topic; for how customs treat them on the EU side, see [Counterfeits and customs in France and Belgium](https://superreps.net/t/counterfeits-customs-france-belgium-buying-for-yourself/436). Plus side: the rules are clearer than the rumours. Minus side: the per-item counting means small mixed parcels add up quickly. That’s the honest verdict. Replies explaining how to split, label or declare a parcel to avoid a charge or a check are removed. Questions for the moderators: [About](https://superreps.net/about). **Official sources (checked on 11 November 2026):** - Revenue, Buying goods online for personal use (published 01/07/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/buying-online-personal/index.aspx) - Revenue, Buying goods from outside the European Union (EU) (published 01/07/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/buying-online-personal/outside-eu.aspx) - Revenue, Union Handling Fee (UHF) – 1 November 2026 (published 30/09/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/union-handling-fee/index.aspx) - Revenue, Union Handling Fee: How the fee applies (published 30/09/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/union-handling-fee/how-the-fee-applies.aspx) - Revenue, page on settling import charges (published 25/03/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/buying-online-personal/pay-import-charges.aspx) - Revenue, Fraudulent Emails, SMS (Text Messages) and Phone Calls (published 30/06/2026): [revenue.ie](https://www.revenue.ie/en/customs/individuals/buying-online-personal/fraudulent-requests.aspx) Updated as of 11 November 2026. General information, not legal advice. _Editorial summary, not independently verified._ ---
**Author:** ![wristrookie](https://superreps.net/user_avatar/superreps.net/wristrookie/32/272_2.png) [@wristrookie](https://superreps.net/u/wristrookie)\ **Post date:** [November 11, 2026, 10:18am UTC](https://superreps.net/t/parcels-into-ireland-from-outside-the-eu-the-3-duty-per-item-the-new-2-handling-fee-vat-and-fake-texts/31792/9 "2026-11-11T10:18:49Z")
That clears it up. My recap: 1) count product types, not pieces; 2) €3 plus €2 per type under €150; 3) any text with a link is a no. Thanks, all.