What’s Changing for Traders This Week – Week 41, 2026

Revenue has now confirmed the details of a new Union Handling Fee that will apply from 1 November 2026.

The fee will be €2 per distinct item in an e-commerce package arriving from outside the EU.

This is separate from, and in addition to, the €3 Customs Duty per distinct item that has applied since 1 July 2026 to goods in packages worth €150 or less.

This means some small online orders could become quite a bit more expensive than they first appear.

Revenue gives the example of a package worth €10 containing:

• one pen
• one notebook
• one key ring

Because these are three different items, the package attracts €9 in Customs Duty and, from 1 November, a further €6 Union Handling Fee.

That brings the total additional charges to €15, plus any applicable VAT.

If the same package contained two identical pens, Revenue says these would count as one distinct item, meaning a €3 Customs Duty charge plus the new €2 handling fee, along with any VAT due.

Why this may matter to you

Many of you buy things like:

• craft components
• jewellery findings
• packaging
• accessories
• clothing
• decorations
• display materials
• equipment
• general resale stock

from Great Britain, China or other countries outside the EU.

The important thing is not just the headline €2 fee.

If your parcel contains several different types of item, the charges can quickly add up and affect the real cost of your stock.

That is particularly important when you are working out your selling price and profit margin.

Revenue also warns that a website may look Irish or European because it uses a .ie address or displays prices in euro, but the goods may still actually be shipped from outside the EU.

So before placing an order, it is worth checking:

• where the goods are actually being sent from
• whether Customs Duty and the handling fee are included at checkout
• whether VAT has already been collected
• what the final landed cost of your order will be

Where these charges are not collected at checkout, your postal service or courier may require payment before the goods are delivered.

One other point worth knowing is that the €2 Union Handling Fee is not refundable, even if the goods are later faulty or returned.

There is no Union Handling Fee where goods are purchased and sent from Ireland, Northern Ireland or another EU Member State.

Revenue information: https://www.revenue.ie/en/customs/individuals/union-handling-fee/index.aspx

Revenue examples showing how the fee works: https://www.revenue.ie/en/customs/individuals/union-handling-fee/how-the-fee-applies.aspx