Does Amazon Charge Customs in Ireland? VAT, Duty and Fees Explained

It depends on where the item ships from, not which Amazon website you use. Items sold and dispatched by Amazon.ie, or shipped from anywhere else in the EU, have no import VAT or customs to pay. Orders shipped from outside the EU — including Great Britain, so most Amazon.co.uk orders — are imports: Irish VAT is due on every parcel regardless of value, a fixed €3 customs charge per distinct item applies to most parcels worth €150 or less since 1 July 2026, customs duty may apply above €150 depending on where the goods were made, and the carrier may add an administration fee if charges were not paid at checkout.

The figures below are correct at the time of writing; rules and fees change, so check Revenue for the latest position.

• VAT on all non-EU imports. The €22 VAT exemption for low-value parcels ended on 1 July 2021. Import VAT is now due on every parcel from outside the EU, whatever its value. The standard rate is 23% and it is calculated on the price of the goods plus postage, insurance and any customs duty.
• €3 customs charge on low-value parcels. From 1 July 2026, the EU removed the old duty-free relief for parcels worth €150 or less. Most e-commerce parcels from outside the EU in that bracket now attract a fixed €3 customs duty per distinct item. Identical items count once: two identical t-shirts are €3, while a notepad, pen and keyring are €9. VAT is charged on the €3 as well.
• Customs duty above €150. If the goods in a parcel are worth more than €150, normal customs duty may apply at the rate set for that type of product, depending on where the goods were made.
• Carrier administration fees. If VAT and duty were not collected at checkout, the delivery company pays them for you and charges an administration fee before releasing the parcel. With An Post this has been reported at around €7 per parcel at the time of writing.
• No refunds on return. Import VAT, duty and handling fees paid on the way in are generally not refunded if you send the item back.

The EU–UK Trade and Cooperation Agreement means goods that originate in the UK (made there, or substantially processed there under the agreement's rules) can come into Ireland without customs duty. But most products sold on Amazon.co.uk were made elsewhere — a phone made in China, a coffee machine made in Italy — and simply passed through a UK warehouse. Goods that are not of UK origin do not get the duty-free treatment just because they shipped from Britain, so customs duty can apply to them above €150.

Import VAT applies either way. UK-origin status only affects duty, never VAT. Revenue's guidance on these rules covers Great Britain; goods moving from Northern Ireland are generally treated differently under the Windsor Framework, so check with the seller and Revenue if your order ships from there.

When you order from Amazon.co.uk (or Amazon.com) for delivery to Ireland, the checkout usually shows an Import Fees Deposit. This is Amazon's estimate of the VAT and duty due. Amazon uses it to pay customs for you, so the parcel is not held and you are not asked for money at the door.

• If the real charges turn out lower than the deposit, Amazon refunds the difference automatically.
• If no carrier invoice arrives within 180 days, the deposit is refunded in full, according to Amazon's help pages.
• Some orders show fixed Import Charges instead of a deposit. These are not adjusted or refunded afterwards.
• Third-party sellers who ship their own orders may not collect anything at checkout. In that case the carrier collects VAT, duty and its own fee before delivery.

These examples use the 23% standard VAT rate and the rules above. They are illustrations, not quotes: the exact duty rate depends on the product's customs classification, some goods have a reduced VAT rate, and Amazon's own estimate may differ slightly.

The pattern is clear: for cheap items the fixed €3 charge and any carrier fee make up a large share of the price, and for expensive items VAT is the big number. Because 23% VAT is added on top, a non-EU price shown before VAT has to be around a fifth lower than the Amazon.ie price just to break even, and lower still once the €3 charge, postage, a carrier fee or a possible return are counted.

1. Buy items sold and dispatched by Amazon.ie. Check the “Sold by” and “Dispatches from” lines in the buy box. Our guide to finding Amazon.ie stock shows exactly where to look, and this page explains why we only list this stock.
2. Watch out for third-party sellers on Amazon.ie. A listing on the .ie site can have offers from sellers based in the UK or further afield. If the item ships from outside the EU, the charges above apply.
3. Compare final totals, not headline prices. On Amazon.co.uk, go through to the last checkout screen to see the Import Fees Deposit and delivery charge before comparing.
4. Prefer sellers that collect charges at checkout. It avoids the carrier's administration fee and a delayed delivery.
5. Think twice about returns. If you are unsure you will keep something, buy from an EU seller, because import charges are generally not refunded.