Finance & Irish taxes · Calculator companion · By K Imports
Irish Import Duty & Customs Fee Calculator: practical guide
This guide explains how to use the Count.ie irish import duty & customs fee calculator. Estimate Irish customs duty, import VAT, carrier fees and total landed cost for ordinary online purchases, including the July and November 2026 changes. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Irish Import Duty & Customs Fee Calculator calculatorWhat to prepare
- Find the relevant statement, payslip or transaction record rather than estimating from a bank balance.
- Identify the tax year, transaction date and whether each amount is gross, net, annual or monthly.
- Separate known facts from assumed rates and check eligibility against the linked official sources.
Understand the inputs
- Where are the goods dispatched from?
- Use the goods' actual location, not a .ie domain, euro pricing or the seller's address.
Options: Outside the EU (including Great Britain); EU / Northern Ireland — goods in free circulation.
- What kind of purchase is this?
- This consumer estimate excludes business imports, gifts, excise and trade remedies.
Options: Ordinary online purchase — one VAT / percentage tariff rate; Gift, excise, vehicle, mixed-rate or special-duty goods.
- Goods value (€)
- Whole consignment, not one item's value. For non-EU goods exclude separately stated VAT, shipping and insurance; embedded delivery stays in goods value. For EU/NI goods enter the paid price including VAT. Convert to euro at the applicable customs exchange rate.
- Import / arrival date
- Arrival into Ireland, not the purchase date. Model scope: 1 Jan 2026–30 Jun 2028.
Shown when Where are the goods dispatched from? is non-eu.
- Customs duty scheme
- The simplified €3 scheme is not a universal rate for non-IOSS courier declarations. Confirm eligibility with the carrier. Select TARIC for a confirmed preferential or standard declaration.
Shown when Where are the goods dispatched from? is non-eu.
Options: €150 or less — eligible IOSS / postal scheme; Normal TARIC duties — over €150 / other confirmed cases.
- Distinct tariff-code categories
- Count different tariff-code categories, not physical units. Two identical cotton t-shirts = 1; a pen, notebook and keyring = 3.
Shown when Where are the goods dispatched from? is non-eu.
- Confirmed TARIC duty rate (%)
- Enter the applicable ad-valorem rate from TARIC. Different product/origin rates in one parcel are outside this model.
Shown when Customs duty scheme is tariff and Where are the goods dispatched from? is non-eu.
- I have checked this TARIC rate and any required origin evidence
- 0% is allowed only as your confirmed rate, not an automatic Great Britain exemption.
Shown when Customs duty scheme is tariff and Where are the goods dispatched from? is non-eu.
- How is VAT collected?
- A receipt saying VAT paid is not sufficient by itself. IOSS is limited to eligible non-excise consignments of €150 or less.
Shown when Where are the goods dispatched from? is non-eu.
Options: VAT due on import; VAT already collected through valid IOSS.
- Irish VAT rate (%)
- 23% is an illustrative standard rate, not automatic classification. Confirm the Irish VAT rate for the goods.
Shown when How is VAT collected? is import and Where are the goods dispatched from? is non-eu.
- Actual VAT paid at checkout (€)
- Enter your receipt's actual VAT, separate from the goods value. No second import VAT or VAT on the €3 duty is added.
Shown when How is VAT collected? is ioss and Where are the goods dispatched from? is non-eu.
- The calculated customs duty was already collected at checkout
- This changes the delivery balance, not the overall cost. Confirm the seller actually collected the duty shown.
Shown when Where are the goods dispatched from? is non-eu.
- Carrier customs administration fee (€)
- All-in fee including any VAT, payable on delivery. €10 is Revenue's illustrative example, not an An Post or courier tariff. Enter your actual quote; 0 means no fee assumed.
Shown when Where are the goods dispatched from? is non-eu.
- From 1 Nov 2026: Union Handling Fee pass-through
- €2 per distinct category is payable by businesses at all parcel values. Before November it is ignored. From November, unknown pass-through charges prevent a final total.
Shown when Where are the goods dispatched from? is non-eu.
Options: Not confirmed yet; Seller / carrier confirms it absorbs the fee; Confirmed additional consumer quote.
- Confirmed additional Union Handling Fee quote (€)
- Only the additional all-in consumer amount not already included in goods, delivery, checkout VAT or the carrier fee. Include any associated VAT not already accounted for elsewhere; don't simply assume €2 is the final consumer bill.
Shown when From 1 Nov 2026: Union Handling Fee pass-through is quoted and Where are the goods dispatched from? is non-eu.
- This quoted Union Handling Fee was already paid at checkout
Shown when From 1 Nov 2026: Union Handling Fee pass-through is quoted and Where are the goods dispatched from? is non-eu.
The 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.
Worked example
Illustrative inputs and their result.
Example inputs
- 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
Calculated example result
- Total landed cost
- €148.99
- Estimated balance on delivery
- €38.99
- Customs duty
- €3.00
- VAT on goods and duty at import
- €25.99
- Carrier administration fee
- €10.00
- Confirmed Union fee surcharge
- €0.00
How to interpret the result
Distinguish a tax saving, a tax bill, cash received and money remaining: they are not interchangeable. An estimate does not establish eligibility, filing compliance or when a refund will be paid.
Compare the same income or transaction under one changed assumption at a time. Keep a record of the year, date and assumptions so a change in the result can be explained.
Common mistakes to avoid
- Do not mix tax years or apply a newly announced measure to an earlier transaction.
- Avoid counting an allowance, credit, contribution or loss twice.
- Check exclusions and personal circumstances before relying on the headline result.
Assumptions and sources
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.
Rules checked . 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.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.