Selling to Ireland from the UK: customs, VAT and delivery

Yes, you can sell to Ireland from the UK, but because Great Britain is outside the EU, every parcel you send there goes through Irish customs. Irish VAT is due on all of it, and as of October 2026 most low-value parcels also attract a €3 customs duty per item type (from 1 July 2026) and a €2 handling fee plus VAT per item type (from 1 November 2026). If you don’t collect these at checkout, your customer pays them at the door, often with a carrier admin fee on top. The fix is to collect them up front, usually through IOSS or a delivered-duty-paid service.

Why Ireland is different from the rest of the UK

Ireland feels close, and plenty of Irish shoppers buy from UK shops. But for tax and customs, a parcel from Great Britain to Ireland is an export out of the UK and an import into the EU. That means:

• Irish VAT is charged on the goods, whatever their value. As of October 2026 the standard rate in Ireland is 23%, with lower rates for some goods.
• Customs duty may be due, depending on the goods and their value.
• Customs data has to travel with the parcel so Irish customs can clear it.
• Northern Ireland is a special case. Parcels sent from Northern Ireland to Ireland aren’t subject to VAT or customs charges, though they still go through customs clearance. This guide is about sending from Great Britain.

The charges, as of October 2026

Here’s what can apply to a parcel worth €150 or less sent from Great Britain to an Irish shopper. These figures come from Revenue and An Post, checked in October 2026.

Irish VAT

Charged on the value of the goods (and, for parcels not using IOSS, on the duty too). 23% for most goods.

€3 customs duty (from 1 July 2026)

A flat €3 for each different type of item in the parcel. Five identical T-shirts count once; a T-shirt and a watch count twice. It’s described as temporary, expected to run until mid-2028.

€2 Union Handling Fee (from 1 November 2026)

€2 plus VAT for each different type of item, for goods bought online from outside the EU. It isn’t refunded if the goods are returned.

Carrier admin fee

If the customer has to pay charges on delivery, the carrier adds its own fee. An Post’s customs admin fee is €6.95 (from February 2026), with an extra charge if the sender’s electronic customs data is incomplete.

Parcels worth more than €150 are treated differently: normal customs duty rates for the type of goods apply instead of the flat €3, and IOSS can’t be used. Goods that qualify as UK-origin under the UK–EU trade deal may be duty-free at that level, but that needs proof of origin. Check revenue.ie for the details.

The problem with charges at the door

If you post a parcel to Ireland without collecting VAT and duty at checkout, the shopper gets a message asking them to pay before the parcel is released. They pay the VAT, the duty, the handling fee and the carrier’s admin fee. For a small order that can add a large chunk to what they thought they were paying.

Shoppers often refuse the parcel, ask for a refund, or leave an angry review. You may pay for return postage and lose the sale. It’s the most common reason UK shops give up on Ireland.

Option 1: collect everything at checkout with IOSS

The Import One-Stop Shop (IOSS) is an EU scheme for parcels worth €150 or less. You charge Irish VAT at checkout, your parcels carry your IOSS number, and they clear customs without the shopper paying anything at the door. You then send one monthly return covering your EU sales.

1. 1Appoint an EU-based intermediary. Businesses based in the UK generally can’t register for IOSS directly and need one to register and file for them.
2. 2Register for IOSS through your intermediary and get your IOSS number.
3. 3Show prices to Irish shoppers that include Irish VAT, and build in the €3 duty and €2 handling fee where they apply.
4. 4Give your carrier your IOSS number and full electronic customs data for every parcel.
5. 5File your monthly IOSS return and pay the VAT through your intermediary.

IOSS has a cost, mainly the intermediary’s fee, so it makes most sense once you have a steady flow of Irish orders.

Option 2: use a delivered-duty-paid service

Many couriers and parcel services offer delivered duty paid (DDP). You pay the carrier the VAT and charges, they clear the parcel, and the shopper pays nothing on delivery. You then build those costs into your Irish prices or delivery charge. It’s often the easiest starting point for a small shop, but compare the fees carefully.

Option 3: hold stock inside the EU

Bigger sellers sometimes keep stock in a warehouse in Ireland or elsewhere in the EU. Parcels to shoppers are then local deliveries, with no import at the door. But you’ll have customs and VAT to deal with when you move stock into the EU, and you may need to register for VAT there. This is worth talking through with an adviser before you commit.

Delivery and customer experience

• Send full customs data. Royal Mail’s Click & Drop and most couriers let you add item descriptions, values and commodity codes. Missing data can mean delays and extra charges.
• Use clear item descriptions. “Blood pressure monitor” rather than “electronics” or “gift”.
• Set honest delivery times. Customs can add a day or two. Show this on your product pages.
• Price in euros. Irish shoppers expect to see euro prices, and a pound price with a conversion feels foreign.
• Explain what’s included. A line like “Price includes all taxes and duties, nothing to pay on delivery” removes a common worry.
• Plan returns. Goods coming back to Great Britain also cross a customs border, so make your returns address and process clear.

Irish shoppers buying online also have EU consumer rights, including a cooling-off period for most online purchases, so make sure your returns policy covers them.

Setting up your shop for Ireland

Treat Ireland as its own market rather than an add-on to your UK shop. That means euro prices that already include VAT and charges, Irish delivery options and delivery times, and wording that suits Irish shoppers. On Merchella, Ireland is one of the countries you can switch on, with its own prices, currency, delivery options and web address, and the shop remembers which country a shopper is in.

A quick checklist

• Decide how you’ll handle VAT and charges: IOSS, delivered duty paid, or EU stock.
• Work out the full landed cost of your best-selling products, including the €3 and €2 per item type.
• Set euro prices that include everything, and say so on the page.
• Make sure every parcel goes out with complete electronic customs data.
• Keep proof of export for your UK VAT records.
• Re-check revenue.ie and anpost.com/customs every few months, as these rules are still changing.

In short

Selling from Great Britain to Ireland is very doable, but you need to stop charges landing on the shopper’s doorstep. Collect Irish VAT, the €3 duty and the €2 handling fee up front with IOSS or a delivered-duty-paid service, price in euros, send full customs data and be clear about what’s included. Do that and Irish customers get a smooth experience.