For couriers, parcel consolidators and online sellers
Courier and parcel customs clearance into Ireland
C&L Declarations clears courier and consolidated parcel imports into Ireland for courier companies, lodging an import declaration on Revenue's AIS for each consignment, with the first three commodity codes included in every declaration. We work to your consignment references and invoice you in batches. For goods sold online to consumers, we also check how the €3 per-item customs duty applies before we lodge.
Talk to our team
Send us the invoice and the route. We reply the same working day.
WhatsApp or call: 086 846 1240
Email: service@cldeclarations.com
Hours: Mon–Fri, 8am–5pm
What is the €3 customs duty on low-value parcels?
It's a flat €3 customs duty per item on goods sold to consumers at a distance, such as online, sent from outside the EU in a consignment worth €150 or less (goods only, excluding transport and insurance). It has applied since 1 July 2026, replacing the old low-value duty relief, and runs until 1 July 2028. Goods with the same commodity code count as one item: Revenue's five silk and three cotton T-shirts are two items, €6 duty.
Who pays the €3, and who doesn't?
Sales to consumers, €150 or less
€3 per item, whether VAT goes through IOSS, the special arrangements or standard import VAT.
B2B goods and bigger consignments
Revenue says the €3 applies only to B2C parcels. B2B goods, and consignments over €150, pay normal duty.
UK-origin goods
0% duty under the EU-UK trade agreement can be claimed instead, on a full H1 declaration, if VAT isn't collected through IOSS.
VAT on the €3
Without IOSS, the €3 is added to the value for import VAT. With IOSS, no VAT is charged on it.
€2 handling fee from 1 November 2026
A separate €2 EU Union Handling Fee per distinct item on e-commerce goods sent to consumers from outside the EU, at any value. Revenue says the seller or delivery business pays it.
What do we do for courier companies?
One declaration per consignment
Each consignment gets its own AIS import declaration under your reference, first three commodity codes included.
Duty and VAT
Paid through our Revenue account and recharged, or the consignee's deferred payment account or postponed accounting.
Document requests and checks
Orange or red routing: we send Revenue the documents it asks for and stay with it until release.
Goods arriving under transit
If your truck arrives under a T1, we lodge the import declaration that clears the goods once the transit ends.
How does a courier load get cleared?
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Send the consignment list
Before the truck sails, send the invoices and your references.
We classify and lodge
Each line is classified and each declaration lodged in advance, and you get the MRNs.
Arrival and release
Revenue releases the goods or asks for documents, and we answer any request.
Batch invoice
One invoice per batch, with any duty or VAT we paid shown separately from our fees.
What should you send for each consignment?
✓ Your consignment reference It goes on the MRN notice and the invoice.
✓ Commercial invoice Including a value for free-of-charge items.
✓ Shipper and consignee Names, addresses, and EORI or Irish VAT numbers.
✓ B2B or B2C Sale to a business or a consumer, and any IOSS number.
✓ Goods details Description, commodity code if known, origin, gross weight and packages.
✓ Transport Truck or trailer registration and sailing, or the transit MRN.
Questions we get asked
Frequently asked questions
Is the €3 duty charged per parcel or per item?
Per item. Revenue counts each distinct product type in the consignment by its tariff code. In its examples, a parcel with a notepad, a pen and a keyring pays €9 duty, while a box of identical pens pays €3. The €150 limit applies to the value of the goods in the whole consignment, not to each item.
Does the €3 duty apply to business-to-business shipments?
No. Revenue says the fixed €3 per item applies only to business-to-consumer parcels. Goods sold to businesses are declared in the normal way and pay duty based on their value, classification and origin, which can be 0% for qualifying UK-origin goods under the EU-UK trade agreement.
Can several consumers' parcels go on one declaration?
No. The European Commission's guidance treats goods sent by one consignor to one consignee as a consignment, so orders for different consumers need separate customs declarations, even in the same load. The €150 limit and the €3 per item are worked out per consignment. For courier loads we lodge one declaration per consignment, under your reference.
Does the €3 duty apply to parcels from Northern Ireland?
Not to trade within the island. Revenue says the Windsor Framework means no customs declarations, tariffs or checks on goods moving between Ireland and Northern Ireland, so the €3 duty isn't payable on all-island trade. Parcels from Great Britain are imports from outside the EU and follow the normal rules, even when routed through Northern Ireland.
Can you clear UK-origin goods at 0% duty?
Yes, where the goods qualify. Under the EU-UK Trade and Cooperation Agreement, goods of UK origin can enter Ireland at 0% duty when preference is claimed, usually with a statement on origin on the invoice. Goods made elsewhere and shipped from the UK don't qualify. For low-value B2C parcels, preference needs a full H1 declaration without IOSS.
Do you handle the ENS and PBN for courier trucks?
Yes. C&L Declarations can lodge the ENS in the EU's ICS2 system before the truck leaves GB, and create the PBN listing the MRNs for every consignment on the vehicle so it can check in for the ferry. If your UK agent already does the ENS or PBN, we send them our import MRNs instead.
Clearing parcels into Ireland?
WhatsApp or call 086 846 1240, email service@cldeclarations.com with your volumes and routes, or use the quote form. We reply the same working day, Monday to Friday, 08:00 to 17:00, and you get a clear quote before anything is filed.
Or email service@cldeclarations.com · Replies the same working day