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How will the new EU Customs Duty affect my business?

My business regularly imports goods from Great Britain and China. What do I need to know about the new EU Customs Duty?

Last updated 2 Jul 2026 | First published 2 Jul 2026

By Gearoid Condon, FCA 3 min read

Brexit Limited Companies

From 1 July 2026, the EU has introduced a new €3 customs duty per item on all goods imported from outside the EU, including Great Britain. This change affects all low value parcels, even those under €150, which were previously exempt from customs duty. This replaces the old €150 duty free threshold, which is now abolished.
 
The new rules could have a significant impact on businesses in Ireland that import goods from outside the EU. Whether you regularly import goods or only do so occasionally, these new customs rules could affect your costs, pricing and supply chain.
 
 

What’s Changing?

  • A flat €3 customs duty applies per item in every parcel
  • Duty applies regardless of the item’s value
  • Applies to all non EU purchases (GB, US, China, etc.)
  • Duty is charged on delivery unless the retailer collects it at checkout
  • VAT still applies as normal (e.g., 23% in Ireland)
  • Duty applies even if the item was ordered before 01 July 2026 but delivered after
 
 

How does per item work?

 
Each unique item costs €3 duty. So, for example, a parcel containing a pen, notebook, and keyring will cost €9 duty but identical items count as one item. Therefore, two identical shirts would cost €3 duty in total.
 
 

Why did the EU introduce this charge?

 
The EU aims to create a level playing field for EU retailers. They hope to reduce undervaluation and address safety issues with billions of low value imports.
 
 

Are there more charges coming?

 
In November 2026, the EU plans to introduce a €2 per item handling fee and mandatory product identifiers for all imported goods. These changes will further increase compliance requirements for sellers and may increase costs for consumers.
 
 

How will the charges affect Irish Businesses?

 
While the new customs duty is only €3 per item, the overall impact on businesses could be much greater. For businesses importing goods from outside the EU, the changes may affect costs, cashflow, pricing and day-to-day operations.
 
Here are some ways in which businesses may be affected:
 

1. Increased import costs

The new €3 customs duty will increase the cost of importing eligible goods from outside the EU, including Great Britain. While €3 may seem modest, the cost can add up quickly for businesses importing large volumes of low-value items.
 
 

2. Pressure on profit margins and pricing

Businesses will need to decide whether to absorb the additional cost or pass it on to customers. Absorbing the cost may reduce profit margins, while increasing prices could affect competitiveness and customer demand.
 
 

3. Increased customs administration

Businesses importing goods from outside the EU may face additional customs administration, including ensuring import documentation is accurate and customs procedures are followed correctly. This could mean spending more time on compliance or relying more heavily on customs agents.
 
 

4. Cashflow implications

The extra customs charges will increase the upfront cost of importing goods. Businesses importing regularly may need to budget for these additional expenses and ensure they have sufficient cashflow to cover them.
 
 

5. Impact on online retailers and e-commerce businesses

Businesses that sell imported goods online may be particularly affected by the new customs duty. Retailers importing large volumes of lower-value items could see costs rise significantly, requiring them to review their pricing, delivery charges or fulfilment arrangements. 
 
 
 

What should Irish businesses do next? 

 
Businesses that regularly import goods should review their current arrangements to ensure they are prepared for the additional costs and administrative requirements.
 
Here are some practical steps you can take:
 
  • Review supplier arrangements if importing goods from outside the EU. You may consider switching to suppliers within the EU to avoid the extra customs costs and simplify the import process
  • Review pricing where necessary to reflect increased landed costs
  • Inform customers about potential charges if you are passing the costs on to them
  • Plan for any additional costs so they can be factored into budgets and pricing decisions
 
And don’t forget to repeat the process again in November 2026, especially if importing multiple low value items!
 
 

Need an accountant?

Contact TaxAssist Accountants for a free, no-obligation consultation to get a fixed fee quote

1800 98 76 09

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Last updated 2 Jul 2026 | First published 2 Jul 2026

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Gearoid Condon, FCA

Gearoid is a highly experienced Chartered Accountant with 25 years of expertise in business consultancy, specialising in supporting SME business owners. Gearoid has worked with start-ups and with established businesses to improve the way they run, with particular focus on growth, efficiency, and structuring operations. Through his experience Gearoid has a strong understanding of the tax system and business regulations in Ireland.

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