Calculation basis, sources and review
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.
- Publisher
- Count.ie, operated by K Imports
- Page last updated
- — includes the confirmed calculator changes listed below; source checks retain their stated scope.
- Documented source check
- Professional review
- No named independent professional review is recorded for this tool.
Confirmed calculator rule updates
- Added the ordinary-consumer import model with July 2026 distinct-category duty, IOSS VAT treatment and date-gated November fee quotation.
Calculator updated . Source checked . Effective from .
Irish import calculator only. Percentage tariff and VAT rates are user-selected; consumer Union fee pass-through and associated tax require confirmed quotes. No business, excise, gift, mixed-rate or classification assessment.
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.
Uses the cited Revenue guidance for the stated method and scope. This is not Revenue approval or endorsement.
Source references
Estimates, not financial, tax, legal or accounting advice. How our dates and checks work. Report a correction.
What will a €100 online purchase from outside the EU really cost to deliver to Ireland?
Estimate Irish customs duty, import VAT, carrier fees and total landed cost for ordinary online purchases, including the July and November 2026 changes. October 2026 example: €100 goods, €10 delivery, one tariff category, 23% illustrative VAT and €10 illustrative carrier fee. Landed cost: €148.99; delivery balance: €38.99. Confirm eligibility and actual quotes.
How the calculation works
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.
Where are the goods dispatched from?: Use the goods' actual location, not a .ie domain, euro pricing or the seller's address. What kind of purchase is this?: This consumer estimate excludes business imports, gifts, excise and trade remedies. Goods value (€): Whole consignment, not one item's value. Separate delivery charge (€) is entered as 10 in the illustration. Keep the unit shown on the field when substituting your own measurement or amount.
Worked example
A fixed illustration uses 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. All remaining illustrated settings are listed in the example-input disclosure below. These are reproducible sample figures, not saved visitor inputs; this text does not change when you edit the interactive form.
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.
Frequently asked questions
What happens if I increase goods value (€) in this example?
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.
What assumptions should I check for Irish Import Duty & Customs Fee Calculator?
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.
Fixed worked example results
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.
Illustration only, not your entered figures. Use the complete example inputs below, selected options and stated limitations when quoting these results.
| Result | Example value |
|---|---|
| Landed Cost | €148.99 |
| Amount Due Delivery | €38.99 |
| Customs Duty | €3.00 |
| Import VAT | €25.99 |
Exact inputs used in the worked 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
- Separate insurance charge (€)
- 0
- Import / arrival date
- 2026-10-09
- Customs duty scheme
- €150 or less — eligible IOSS / postal scheme
- Distinct tariff-code categories
- 1
- How is VAT collected?
- VAT due on import
- Irish VAT rate (%)
- 23
- The calculated customs duty was already collected at checkout
- no
- Carrier customs administration fee (€)
- 10
- From 1 Nov 2026: Union Handling Fee pass-through
- Not confirmed yet
Cite this calculation example
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
This citation describes the fixed example above, not your entered figures. Include the complete assumptions and relevant year when quoting a result. Official sources remain the authority on the underlying rules.
Link to the worked exampleFixed example, assumptions and sources (JSON)AI discovery index
How this calculator works
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.
| Step | Formula or calculation | When it applies |
|---|---|---|
| Published calculation 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. | Use the stated input units, supported modes and limitations below. |
Assumptions and limits
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.
Explanation of the implemented calculator, not independent professional review, enactment verification or a promise of AI citation. See the source links and review scope above.