{
  "schemaVersion": 1,
  "kind": "Fixed calculator reference example",
  "id": "irish-import-duty",
  "name": "Irish Import Duty & Customs Fee Calculator",
  "canonicalUrl": "https://count.ie/finance/irish-import-duty-customs-fee-calculator/",
  "referenceUrl": "https://count.ie/calculator-reference/irish-import-duty.json",
  "audienceLocale": "en-IE",
  "siteFocus": "Ireland",
  "question": "What will a €100 online purchase from outside the EU really cost to deliver to Ireland?",
  "answerSummary": "Irish Import Duty & Customs Fee Calculator example — Where are the goods dispatched from?: Outside the EU (including Great Britain); What kind of purchase is this?: Ordinary online purchase — one VAT / percentage tariff rate; Goods value (€): 100; Separate delivery charge (€): 10. Landed Cost: €148.99; Amount Due Delivery: €38.99; Customs Duty: €3.00; Import VAT: €25.99.",
  "method": "Intrinsic value is the whole goods value excluding separately identified VAT, transport and insurance. Customs value = goods + delivery + insurance. From 1 July 2026 eligible low-value consumer imports use €3 per distinct tariff category; other supported cases use a confirmed percentage TARIC rate. Import VAT = (customs value + duty) × selected VAT rate, unless valid IOSS was used. Add separate carrier and confirmed consumer Union fee quotes once. Landed cost includes actual IOSS VAT; the delivery balance deducts duty and Union fees already paid.",
  "methodology": "Intrinsic value is the whole goods value excluding separately identified VAT, transport and insurance. Customs value = goods + delivery + insurance. From 1 July 2026 eligible low-value consumer imports use €3 per distinct tariff category; other supported cases use a confirmed percentage TARIC rate. Import VAT = (customs value + duty) × selected VAT rate, unless valid IOSS was used. Add separate carrier and confirmed consumer Union fee quotes once. Landed cost includes actual IOSS VAT; the delivery balance deducts duty and Union fees already paid.",
  "calculationSteps": {
    "explanation": "Intrinsic value is the whole goods value excluding separately identified VAT, transport and insurance. Customs value = goods + delivery + insurance. From 1 July 2026 eligible low-value consumer imports use €3 per distinct tariff category; other supported cases use a confirmed percentage TARIC rate. Import VAT = (customs value + duty) × selected VAT rate, unless valid IOSS was used. Add separate carrier and confirmed consumer Union fee quotes once. Landed cost includes actual IOSS VAT; the delivery balance deducts duty and Union fees already paid.",
    "coverage": "published-catalogue-method",
    "steps": [
      {
        "step": "Published calculation method",
        "formula": "Intrinsic value is the whole goods value excluding separately identified VAT, transport and insurance. Customs value = goods + delivery + insurance. From 1 July 2026 eligible low-value consumer imports use €3 per distinct tariff category; other supported cases use a confirmed percentage TARIC rate. Import VAT = (customs value + duty) × selected VAT rate, unless valid IOSS was used. Add separate carrier and confirmed consumer Union fee quotes once. Landed cost includes actual IOSS VAT; the delivery balance deducts duty and Union fees already paid.",
        "scope": "Use the stated input units, supported modes and limitations below."
      }
    ],
    "limitations": "Ordinary consumer purchases with one VAT and, where applicable, one percentage tariff rate only. This is not a tariff classifier, a live carrier quote, a business VAT-recovery calculation or a final customs assessment. Great Britain is outside the EU; preferential origin needs evidence. EU/NI goods must be in free circulation. All monetary inputs are euro. Future handling-fee pass-through is not assumed and unknown quotes stop the estimate.",
    "authority": "Explanation of the implemented calculator, not independent professional review, enactment verification or a promise of AI citation."
  },
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  ],
  "relatedControls": [],
  "assumptionsAndLimitations": "Ordinary consumer purchases with one VAT and, where applicable, one percentage tariff rate only. This is not a tariff classifier, a live carrier quote, a business VAT-recovery calculation or a final customs assessment. Great Britain is outside the EU; preferential origin needs evidence. EU/NI goods must be in free circulation. All monetary inputs are euro. Future handling-fee pass-through is not assumed and unknown quotes stop the estimate.",
  "interpretation": "Compare landed cost, amount due delivery, customs duty using matching periods and units. A total cost, a recurring payment and a percentage answer different questions. Check omitted costs and the timing of payments before using the result as a spending commitment.",
  "example": {
    "kind": "Illustrative, not personalised",
    "values": {
      "dispatch": "non-eu",
      "goodsScope": "ordinary",
      "goodsEuro": 100,
      "shippingEuro": 10,
      "insuranceEuro": 0,
      "importDate": "2026-10-09",
      "scheme": "low-value",
      "distinctCategories": 1,
      "dutyRate": 0,
      "tariffConfirmed": false,
      "vatMode": "import",
      "vatRate": 23,
      "checkoutVatEuro": 0,
      "dutyPaid": false,
      "carrierFeeEuro": 10,
      "unionFeeTreatment": "unknown",
      "unionFeeQuoteEuro": 0,
      "unionFeePaid": false
    },
    "inputs": [
      {
        "label": "Where are the goods dispatched from?",
        "value": "Outside the EU (including Great Britain)"
      },
      {
        "label": "What kind of purchase is this?",
        "value": "Ordinary online purchase — one VAT / percentage tariff rate"
      },
      {
        "label": "Goods value (€)",
        "value": "100"
      },
      {
        "label": "Separate delivery charge (€)",
        "value": "10"
      },
      {
        "label": "Separate insurance charge (€)",
        "value": "0"
      },
      {
        "label": "Import / arrival date",
        "value": "2026-10-09"
      },
      {
        "label": "Customs duty scheme",
        "value": "€150 or less — eligible IOSS / postal scheme"
      },
      {
        "label": "Distinct tariff-code categories",
        "value": "1"
      },
      {
        "label": "How is VAT collected?",
        "value": "VAT due on import"
      },
      {
        "label": "Irish VAT rate (%)",
        "value": "23"
      },
      {
        "label": "The calculated customs duty was already collected at checkout",
        "value": "no"
      },
      {
        "label": "Carrier customs administration fee (€)",
        "value": "10"
      },
      {
        "label": "From 1 Nov 2026: Union Handling Fee pass-through",
        "value": "Not confirmed yet"
      }
    ],
    "outputs": [
      {
        "key": "landedCostEuro",
        "label": "Landed Cost",
        "value": 148.99,
        "displayValue": "€148.99"
      },
      {
        "key": "amountDueDeliveryEuro",
        "label": "Amount Due Delivery",
        "value": 38.99,
        "displayValue": "€38.99"
      },
      {
        "key": "customsDutyEuro",
        "label": "Customs Duty",
        "value": 3,
        "displayValue": "€3.00"
      },
      {
        "key": "importVatEuro",
        "label": "Import VAT",
        "value": 25.99,
        "displayValue": "€25.99"
      }
    ],
    "displayValuesMayBeRounded": true,
    "scopeNote": "Only this fixed case is described. Other modes, dates and eligibility choices can give different results. Values include all public model settings, including dormant options; inputs list the active settings. Use the full input list, method and limitations together."
  },
  "provenance": {
    "publisher": "Count.ie",
    "publisherUrl": "https://count.ie/about/#publisher-profile",
    "pageUpdatedOn": "2026-10-09",
    "sourceCheckedOn": "2026-10-09",
    "reviewScope": "Baseline rules year: 2026. Reviewed scope: Revenue ordinary-consumer guidance, €150 intrinsic-value threshold, July 2026 distinct-category duty, IOSS treatment and November business fee announcement; user-confirmed tariff rates and consumer fee quotes, not classification or professional review.. This does not verify every selectable year, date or Budget announcement profile.",
    "sourceBasis": "Uses the cited Revenue guidance for the stated method and scope. This is not Revenue approval or endorsement.",
    "authorityNote": "Count.ie publishes the calculated example. The linked official sources, where present, remain authoritative for the underlying rules. No official endorsement or professional review is implied."
  },
  "sources": [
    {
      "label": "Revenue: online purchases, valuation, duty and import VAT",
      "url": "https://www.revenue.ie/en/customs/individuals/buying-online-personal/outside-eu.aspx"
    },
    {
      "label": "Revenue: low-value duty FAQs and distinct tariff categories",
      "url": "https://www.revenue.ie/en/customs/documents/de-minimis-removal-faqs.pdf"
    },
    {
      "label": "Revenue: IOSS and VAT on the €3 duty",
      "url": "https://www.revenue.ie/en/vat/vat-ecommerce/import-oss/index.aspx"
    },
    {
      "label": "Revenue: Union Handling Fee from 1 November 2026",
      "url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-092926-handling-fee.aspx"
    },
    {
      "label": "EU TARIC: check classification, origin and applicable duty",
      "url": "https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en"
    }
  ],
  "frequentlyAskedQuestions": [
    {
      "question": "What happens if I increase goods value (€) in this example?",
      "answer": "Changing goods value (€) from 100 to 110, with the other example settings unchanged, changes landed cost from €148.99 to €161.29. This isolates one input using the form's actual calculation. Compare changes separately rather than attributing a difference to several assumptions at once."
    },
    {
      "question": "What assumptions should I check for Irish Import Duty & Customs Fee Calculator?",
      "answer": "Ordinary consumer purchases with one VAT and, where applicable, one percentage tariff rate only. This is not a tariff classifier, a live carrier quote, a business VAT-recovery calculation or a final customs assessment. Great Britain is outside the EU; preferential origin needs evidence. EU/NI goods must be in free circulation. All monetary inputs are euro. The documented baseline is 2026, checked 2026-10-09. This check covers only the recorded scope, not every selectable scenario. Full source notes and exclusions remain below."
    },
    {
      "question": "Do I still pay customs duty if my parcel is worth €150 or less?",
      "answer": "For eligible ordinary consumer imports from 1 July 2026, the former €150 duty relief is replaced by €3 per distinct tariff-code category under IOSS or qualifying postal arrangements. Two identical cotton t-shirts count as one category, not two physical units. The €150 threshold applies to the combined goods value for the whole parcel, excluding separately identified shipping and insurance. Non-IOSS courier or confirmed preferential declarations can require normal TARIC treatment instead. Above €150, use the applicable tariff rate. Alcohol, tobacco, gifts and other special cases are outside this calculator."
    },
    {
      "question": "Will I pay VAT twice if the seller already charged it through IOSS?",
      "answer": "Not where valid IOSS was used for an eligible non-excise consignment of €150 or less. Revenue says no further import VAT is collected and no VAT is added to the €3 duty. Select IOSS and enter the actual checkout VAT separately from the goods value. A seller's generic VAT receipt does not by itself prove valid IOSS; confirm with the seller or carrier. Customs duty and separate handling fees can still be payable. Mark duty already collected at checkout so the delivery balance does not charge it again."
    },
    {
      "question": "What changes for parcels imported from 1 November 2026?",
      "answer": "Revenue's September 2026 announcement says a separate Union Handling Fee of €2 per distinct category applies to businesses filing declarations for non-EU eCommerce goods at all parcel values. A seller or carrier may absorb it or pass a charge to you. The calculator therefore requires confirmed absorption or the actual additional consumer quote, with associated VAT accounted for once; it does not assume €2 is your final bill. Unconfirmed pass-through charges prevent a final cost. Great Britain is non-EU, while goods already in free circulation in the EU or Northern Ireland have no non-EU customs or Union fee charge."
    }
  ],
  "citation": {
    "publisher": "Count.ie",
    "title": "Irish Import Duty & Customs Fee Calculator: fixed worked example",
    "url": "https://count.ie/finance/irish-import-duty-customs-fee-calculator/#worked-example",
    "pageUpdatedOn": "2026-10-09",
    "text": "Count.ie. Irish Import Duty & Customs Fee Calculator: fixed worked example. Page updated 2026-10-09. https://count.ie/finance/irish-import-duty-customs-fee-calculator/#worked-example"
  },
  "relatedGuideUrl": "https://count.ie/guides/calculators/finance/irish-import-duty-customs-fee-calculator/",
  "privacyNote": "Generated at build time from public example settings. No visitor inputs, saved profiles or chat messages are included. Query parameters do not recalculate this file."
}