Online Shopping in Ireland After Brexit

A Brexit deal was finally agreed between the EU and the UK (Dec 24th) .
But , even with an EU/UK trade deal, there may still be import duties on some items. UK VAT should not be charged on orders from the UK sent to Ireland/EU. However Irish VAT will be due on orders over €22 .
Read the full details below and how it will affect Online Shopping in Ireland from UK sites after Brexit.


Import Duty

There appears to be a lot of people in Ireland who assume that customs charges apply to all orders from the UK after Brexit. This is not true.

  • No import duty will be charged on any orders coming from the UK valued under €150 (about £130 GBP).
  • Some items over €150 not made in the UK might be liable for import duty – it depends on the type of product. Many popular products such as books, computers, games consoles, digital cameras, phones are NOT LIABLE for import duty .

Read more here about Import Duty on UK Online Shopping


Import VAT and Orders From The UK

Since Jan 1st 2021, all UK online sales to Irish and other EU customers should be treated as exports and should be zero-rated for UK VAT.

However, import VAT in Ireland is payable on orders over €22.

The VAT Rate in Ireland is 23% on most goods. (It was temporarily reduced to 21% between Sept 2020 and Feb 28th 2021.)
Books are zero VAT in Ireland as is children’s clothing and children’s footwear (usually up to age 11).


More on 2021 Irish Vat Rates


If an online retailer delivers online orders from the UK to a consumer in Ireland they have three options regarding VAT from 1st January 2021:-

  • The seller can choose to deal with and charge customers the Irish VAT on goods delivered from the UK. (No UK VAT). This would mean the seller having to be registered for VAT in Ireland. No import VAT would need to be paid by the customer on delivery.
  • OR
  • The seller can opt to charge the net price (excluding any UK VAT). The customer would then be liable to pay import VAT on delivery if the order is over €22) . This will not be a popular option with customers because of the additional charges made by An Post or the couriers. (Minimum €3.50)
  • OR
  • The seller may not be UK VAT registered. In this case, the price charged for Irish customers will be the full UK price. However , the customer will also be liable for import VAT on delivery to Ireland. (if the order is over €22)

The majority of major UK based retailers are doing things correctly- such as Amazon UK , Marks & Spencer, BooHoo, Asos, Boden , and loads more. This site has details of some more Online Shopping Sites for Ireland after Brexit


Lower Prices on Orders from UK Under €22


From Jan 2021 to July 2021, if the value of a package delivered from the UK to Ireland is less than €22 (including delivery charges) , then it will be exempt from Irish import VAT. The rules change in July.


This means that on packages under €22 – Irish shoppers using UK websites should see price reductions of 16.66%.


For example, a Cordless Phone showing as £19.99 on Amazon works out as £16.66 for delivery to Ireland with the UK VAT taken off. This is the price you will pay for delivery to Ireland if you are a Prime member. ( £16.66 is a 16.66% reduction).

More Here about Shopping on Amazon UK After Brexit


Important Note – The €22 exemption is per package – not per item. So if you are doing any Online Shopping in Ireland after Brexit and are ordering several low priced items you may want to think about ordering them separately to avoid VAT.


Admin Charges if You Have to Pay VAT or Duty on Delivery.

An Post seems to be charging €3.50 to handle import fees from the EU .

DHL Express – Charge 2.5% of the Taxes and Duties . Min €14.50.

FEDEX – Charge 2.5% of the Taxes and Duties . Min €15.


VAT and UK Sales to Irish Customers post July 2021

  • The EU €22 exemption on import VAT is being removed from July 1st 2021 and
  • Online marketplaces (such as Amazon) are being made responsible for collecting EU VAT on all orders under €150 from July 1st 2021.

Summary of VAT on UK online orders to Ireland from July 2021

  • On orders less than €150
    1. Online marketplaces ( eg Amazon) facilitating sales to Irish/EU consumers will become responsible for the VAT on third party supplier’s behalf too . So the Irish VAT will be taken care of at the point of sale by the marketplace provider and there should be no need to worry about any unpaid VAT on Amazon orders under €150.( Even third party sales.)
    2. Other online retailers in the UK can opt to charge Irish VAT or no VAT at all. If No VAT is charged at checkout it will mean the customer will have to pay it on delivery. (If it is spotted )
  • Orders delivered from the UK greater than €150 – Rules will be the same as pre-July.
    1. Online retailers selling from the UK to Ireland can choose to collect Irish VAT at checkout or leave it for the customer to pay on delivery.
    2. Amazon –
      1. In the case of Amazon – we are sure they will continue to charge Irish VAT at checkout on all items coming from the UK “Sold by Amazon” and “Fulfilled by Amazon”.
      2. Other UK sellers on Amazon who organise their own delivery can choose to collect Irish VAT at checkout or leave it for the customer to pay on delivery along with any duty. They are strongly encouraged by Amazon to charge VAT at checkout.


Top Tip : If you want to avoid a delivery VAT bill plus an admin fee from a courier : – Avoid ordering from any UK retailer who doesn’t charge the Irish VAT after Brexit on orders over €22.


Luckily the Irish and UK VAT rates are different – (20% in UK, 23% in Ireland) .
You will know if Irish VAT has been applied because the total price on checkout should be about 2.5% higher than the advertised price.
For example, £100 inclusive of UK VAT should change to £102.50 at checkout on a delivery to Ireland.
However – orders under €22 should not have any Irish VAT applied at all before July 2021.



How Much is €22 Euro in Sterling?

Irish Customs use the Sterling to Euro rate of exchange quoted by the Irish Central Bank on the second last Wednesday of each month – for the whole of the following calendar month.

For example –
The exchange rate to be used by customs for February 2021 was 0.88563 – which means that orders under about €19.48 should be VAT free.

For March 2021 the exchange rate to be used is 0.86960 – so €22 is equivalent to £19.13 .

You can see the exchange rates used here on Revenue.ie


Goods from Outside UK and Europe

Minimal price disruption is expected for goods sent directly to Ireland by third parties who already deliver from outside Europe (for example, from China or US) . Because those goods already cross a customs border, the process is not expected to change in the EU.

This website has some examples of Online Shopping Sites to use in Ireland where there will be no import charges on delivery.



Amazon Germany might be worth looking at when doing Online Shopping in Ireland after Brexit.
Here is a link to the English Language Version of Amazon.de

20 thoughts on “Online Shopping in Ireland After Brexit

  1. I have just received a parcel via Addresspal (Part of An Post) for an order placed on Amazon UK and despatched via the UK selling agent.
    The nett value of the goods supplied were £30.58. This seller applied UK VAT of 20% to this sum. Also a shipping charge (excluding VAT) was charged on the invoice. The total invoice value was £41.070 or 47.87 Euros.
    Upon arrival in Dublin, Customs charged an additional 10.06 Euros plus an An Post fee of 3.50 Euros.
    Upon reading your advice it would appear UK VAT should not have been charged.
    I am not certain why Irish Customs charged Irish VAT on the UK shipping carge?
    Can someone pleas explain?
    Regards Andy Letchford

    • By using Addresspal you asked the seller to deliver to a UK address . So UK VAt applied.
      Irish VAT then has to be charged when Addresspal brings it into Ireland. They seem to be charging VAT on the full value of the package including delivery.

      Basically – using Addresspal after Brexit or similar is now always going to cost at least 21% more plus €3.50 handling.
      Probably not worth using Addresspal anymore unless the item is something you really really need and noo one else can deliver it to Ireland.

  2. I’ve preordered and paid in full for an item in the UK, not of UK origin, prior to BREXIT with a long lead time (not for delivery until potentially May 2021). Am I exposed to the possibility of having to pay VAT on this order just because it will ship post BREXIT?

  3. If the purchase was made online before Brexit but is still caught up in the backlog with UPS will I still be charged the extras on an order over E 500 euro

  4. I’ve just paid €29.20 to DPD.ie in order for them to have a representation form for customs clearance before I can receive my family gifted parcel from the UK.

    This is so wrong to be charged on family sending over gifts from the UK, most of my family are living in the UK and often send home parcels throughout the year.

    My husband receives gifted packages from family in the States from time to time and doesn’t get charged import duty or VAT.

  5. If I order from a company in the eu, but they ship through the uk will I be charged customs duty?. Goods will be originally shipped from an eu country.

    • It shouldn’t matter what route the goods take – as long as they are packed and posted/shipped to you from the EU country.
      If the EU shop sends the goods to a UK partner/depot to be packed and shipped – then yes and the package is then coming from the UK – but I don’t see why any retailer would do that.

  6. Hi, we purchased an item for £40 from the UK and paid £20 delivery charge. We then had to pay UPS €34.70 upon delivery, broken down to €18.15 admin charge and then €16.55 in Taxes. It’s been impossible to get in touch with the UPS team who deal with this to explain, but how would the €16.55 taxes be calculated? Do we now get charge VAT on the cost of delivery too?

    • Yes the Import VAT is due on the total value of the package , including delivery.
      This is done to stop sellers pricing things at 10p plus delivery of £30 to avoid import VAT.

  7. Hi, I just ordered goods from Amazon UK totalling £48.32 with free postage and packing. They then charged me £11.41 import fees deposit. So the total I was charged was £59.73. What is the £11.41 for? And shouldn’t the products have come to £48.32 less the UK VAT @20% (ie £40.26) and then they should have added on £8.45 for the import duties, so the total I should have paid should have been £40.26+8.45=48.71? Whereas I paid £59.73 – what’s the extra 11.02 for? Thanks for your help.

    • I’m guessing that the seller wasn’t Amazon – but a third party.
      If the seller isn’t UK VAT registered – then there is no UK VAT to deduct.
      Best to avoid these sellers if you can for delivery to Ireland.
      Have you got a link to the item ?

  8. Hi, I ordered children’s clothing from a UK website (value £57.96GBP). Delivery was zero.
    I used AddressPal for the delivery to a UK address and then forward on to me, and now an post are asking for €15.45 (€11.95 Irish vat plus €3.50 an Post admin fee). Is Irish vat still applicable in this case if the products are children’s clothing? If not, how can I dispute it?
    Thanks for your help

  9. Hi,

    I ordered clothes off a UK website (jamesoncarterofficial) in which the price was VAT inclusive ( assuming that’s UK VAT). Total goods plus shipping was less than €150. Now I am being charged a fee by DPD and I am unsure if it is customs or import VAT, but should I be covered since I have paid UK VAT? Or have I made a mistake by paying UK VAT and leaving myself liable to pay Irish VAT also? If in your opinion I am not liable for this fee then what should I do?

    • It will be Irish import VAT DPD are looking for. It doesn’t matter if you paid VAT in the UK. You will now be charged Irish VAT on the total price incl delivery charges.
      You could try asking the retailer for a refund of the UK VAT ?

  10. Hi Im buying an item from a seller in Northern Ireland. It is valued over 150 euro. I paid a shipping andchandling cost of 25 pound sterling. Im a bit worrued now that I will have a fee to pay the delivery company. This scenario wasnt mentioned when I bought the item 2 weeks ago. What can I expect for goods manufactured and bought from Northern Ireland

    • Brexit did not change the rules on goods sold from NI to Ireland. They are treated the same as they were before Brexit.
      You should have no extra to pay.

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