Shipping from Korea to Ireland in 2026: VAT, €3 Duty, €2 Fee, An Post

A parcel you buy from Korea and ship to Ireland owes Irish VAT, usually 23%, from the first euro. Since July 1, 2026, parcels worth €150 or less also pay a €3 customs duty per distinct item, and from November 1, 2026 an EU handling fee of €2 per distinct item is added. If the seller did not collect these at checkout, An Post or the courier collects them before delivery, plus its own fee.

This guide explains each charge, Revenue's own worked examples, what An Post charges, how IOSS works, the EU-Korea trade agreement, and which Korean products you cannot order to Ireland.

Item	Value as of October 15, 2026
Irish VAT	23% standard; 0% on books and some children's clothing and shoes
VAT exemption for small parcels	None
Parcels up to €150	€3 customs duty per distinct item
Parcels over €150	Normal duty by product and origin
Union Handling Fee (EU)	€2 per distinct item from November 1, 2026
An Post customs administration fee	€6.95, since February 3, 2026
Gifts between private individuals	Relief possible up to €45
Meat and dairy from outside the EU	Not allowed in personal parcels
Trade agreement	EU-Korea FTA
HaulKorea to Ireland	Recipient pays Irish VAT, duty and fees locally

This is general information, not tax advice. Revenue (the Irish Tax and Customs authority) decides what each parcel owes.

Do you pay customs on a package from Korea to Ireland?

Yes, nearly always. Revenue lists the charges that can apply to online purchases from outside the EU: customs duty, VAT, excise duty, and anti-dumping or countervailing duty. For a typical Korean order, three or four of these matter:

VAT. Revenue says VAT is payable at the rate that would apply if the goods were bought in Ireland. There is no low-value exemption.

Customs duty. From July 1, 2026, a €3 customs duty per item applies to most e-commerce packages valued at €150 or below. Above €150, normal duty rates apply based on the item's value, classification and origin.

Union Handling Fee. From November 1, 2026, €2 per distinct item, regardless of value.

Carrier fee. An Post and couriers charge an administration fee for collecting the payment. Revenue's examples use €10, and An Post's own fee is €6.95.

Revenue says the €3 duty and these arrangements apply until July 1, 2028, when the EU Customs Data Hub for e-commerce is due to be running.

How does the €3 Irish customs duty work?

The €3 is charged per distinct item, not per piece. Revenue's examples:

What is in the parcel	Distinct items	Duty
2 identical cotton T-shirts	1	€3
A notepad, a pen and a keyring	3	€9

Revenue says each distinct product type attracts a separate €3, while identical items count as one. An Post describes it the same way, as applied per line item.

When you pay. Some retailers collect the €3 at checkout, so nothing more is due on delivery. Otherwise, Revenue says the postal operator or courier will require you to pay the €3 per item before your goods can be delivered.

Returns. Citizens Information, the government's information service, says the €3 is not refunded when you return an item, unless the goods are faulty.

For a Korean order, think in product types. A toner, a sheet mask set and a hoodie are three distinct items, so €9 in duty before VAT.

What is the €2 Union Handling Fee?

Revenue announced on September 29, 2026 that the EU is introducing a Union Handling Fee (UHF) for goods bought from outside the EU.

Key points from Revenue:

• €2 per distinct item in a package. Identical items count as one.
• From November 1, 2026.
• No threshold. It applies regardless of the value of the purchase, so above €150 too.
• On top of the €3 duty. It is a separate charge.
• Who pays. The online seller or the delivery business pays, but may pass it on to you, at checkout or on delivery.
• Not refundable, even when goods are faulty or returned.
• Not for private gifts. It does not apply to gifts sent from a private individual outside the EU to a private individual in Ireland.

Revenue's examples, plus any applicable VAT:

Package	Customs duty	Handling fee	Total
€10 package: pen, notebook, keyring	€9	€6	€15
Two identical pens	€3	€2	€5
Jeans (€100) and runners (€150)	€12 + €25.35	€4	€41.35

The last example is over €150, so normal duty rates apply to the jeans and runners, and the €2 fee still applies.

Other EU countries word the fee differently. Dutch Customs, for example, describes it per declaration line. For a parcel to Ireland, follow Revenue's wording: €2 per distinct item.

How is Irish VAT calculated on a parcel from Korea?

Revenue says the value for VAT is the customs value plus any duty or other tax (excluding VAT). The customs value is the cost of the goods plus transport, including postage, and any insurance.

In plain terms:

1. Take the price of the goods plus shipping and insurance.
2. Add the customs duty: €3 per distinct item up to €150, or tariff duty above €150.
3. Multiply by the VAT rate, usually 23%.
4. Add the carrier's administration fee and, from November 1, 2026, the €2 handling fee per distinct item if it is passed on.

Revenue says the carrier's administration fee is not part of the customs value.

Which VAT rate? Revenue's VAT rates database lists 23% as the standard rate. Citizens Information lists cosmetics among standard-rated goods. Some items are zero-rated:

Korean product	Irish VAT rate
Skincare, makeup	23%
Adult clothing and shoes	23%
Clothing for children under 11	0% (within Revenue's size limits)
Children's shoes up to size 5½	0%
Printed books	0%
Diaries, stationery	23%

Revenue notes that diaries and stationery are not zero-rated like books. That matters for Korean planners.

Worked examples

These assume no IOSS, delivery by An Post, and are calculated before the Union Handling Fee starts. From November 1, add €2 per distinct item if the seller or carrier passes it on.

Example 1: Korean skincare, €60 including shipping, one distinct item. Duty: €3. VAT: (€60 + €3) × 23% = €14.49. An Post fee: €6.95. Total to pay: €24.44.

Example 2: Toner, sheet masks and a hoodie, €120 including shipping, three distinct items. Duty: €9. VAT: (€120 + €9) × 23% = €29.67. An Post fee: €6.95. Total: €45.62. From November 1, plus €6 if the handling fee is passed on.

Example 3: Revenue's own clothing example. Clothing worth €152 plus €15 transport, with a 12% duty rate: duty €20.04, VAT €43.02, plus a €10 courier fee, for €240.06 in total. Above €150, the duty is a percentage, not the €3 flat charge.

What is IOSS, and when do you pay nothing at the door?

The Import One-Stop Shop (IOSS) lets non-EU sellers charge EU VAT at checkout on goods up to €150. Revenue says that if the retailer used IOSS, no further VAT is due on import.

Things to check:

• IOSS covers VAT. The €3 duty and the handling fee are separate, and the retailer may or may not collect them at checkout. Revenue says to check the retailer's terms before buying.
• Look for the shipping origin, not the domain. Revenue warns that a site with euro prices or an .ie domain can still ship from outside the EU.
• Most small Korean stores do not use IOSS. If the checkout does not mention Irish or EU VAT, expect to pay on delivery.

How does An Post collect the charges?

An Post collects customs charges on items from outside the EU. Here is how it works, according to An Post:

1. You receive a Customs Charge Notification Card, an email, or a notice through the online channel.
2. The card shows a Customs reference number and a "Pay by Date".
3. Pay online by card with the reference number, or at any post office by card or cash. You cannot pay customs charges by phone.
4. After payment, the item is released for delivery.

An Post's fee. From February 3, 2026, An Post's customs administration fee is €6.95. It covers collecting and processing the payment.

Unpaid items go back. An Post says unpaid items are returned to the sender. For a Korean order, that means a long trip back and a likely loss.

Scams. Fake customs payment texts are common. An Post says it will never send a link in a text message, and Revenue will not contact you looking for customs charges. Use only the reference on your official card.

Couriers. DHL, FedEx, UPS and others collect duty and VAT with their own fees. Check the courier's price list.

How does the EU-Korea free trade agreement affect duty?

The EU-Korea FTA removes or reduces duty on goods that originate in Korea. It matters most above €150, where normal duty rates apply.

Proof of origin. The European Commission's Access2Markets service says the origin declaration is a statement on the invoice or another commercial document. Without one, standard duty applies.

Origin, not the store. A product sold by a Korean store but made elsewhere is not Korean origin. Korean product pages show the country of manufacture as 제조국 (jejoguk, country of manufacture).

VAT still applies. The agreement covers duty only.

The €3 flat duty. Revenue's pages do not say whether Korean origin removes the €3 per item. Plan as if it applies.

What can't you order from Korea to Ireland?

Meat and dairy. The Department of Agriculture, Food and the Marine says personal consignments of meat, milk or their products are not allowed from non-EU countries. This applies to small parcels sent to private individuals by post and courier, including online orders. Many Korean ramyeon seasonings, jerky and milk-based snacks contain these. Ask before ordering.

Processed foods without meat or milk. The Department lists exemptions such as bread, biscuits, chocolate and confectionery, and pasta or noodles not mixed or filled with meat. Ingredient lists matter, so ask us to check.

Alcohol and tobacco. Excise duty applies on top of customs duty and VAT. Ask before ordering.

Medicines and supplements. Revenue maintains a separate prohibitions and restrictions page. Ask before ordering anything from a Korean pharmacy.

Batteries, perfume, aerosols. These are limited by air transport rules. See what you cannot ship from Korea.

Product	Irish rule	Our advice
Skincare, makeup	23% VAT plus €3 per distinct item	Group identical items
Clothing, shoes	23% VAT, or 0% for small children's sizes	Check the size limits
Printed books, manhwa	0% VAT, duty rules still apply	Check the item
Diaries, stationery	23% VAT	Combine orders
Ramyeon or snacks with meat or milk	Not allowed in personal parcels	Ask before ordering
Medicines, supplements	Restricted	Ask before ordering
Perfume, batteries, sprays	Air transport limits	Ask before ordering

Are gifts from Korea free of Irish tax?

Sometimes. An Post says gifts may get relief from customs duty and VAT if the intrinsic value is €45 or less and certain conditions are met. The full conditions are on Revenue's website.

The gift must be sent from one private individual to another. Anything you paid for, including through a purchasing agent, is a purchase, not a gift. The Union Handling Fee also does not apply to genuine private gifts.

Should you buy direct, use a forwarder, or use a purchasing agent?

First, check whether the brand ships to Ireland itself. A global site registered for IOSS can charge VAT at checkout, and some also collect the €3 duty.

Many Korean shops sell only inside Korea. Musinsa, Olive Young's Korean site and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Item descriptions for customs	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays Irish VAT, duty and fees	IOSS seller at checkout, or you	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Ireland, the recipient pays VAT, duty and fees with all three options unless an IOSS seller collects them. HaulKorea ships duty unpaid to every country, including the US. Because both the €3 duty and the €2 fee are counted per distinct item, accurate item descriptions matter. We buy the item, keep the real receipt and group identical items.

More detail: purchasing agent vs package forwarding.

How do you order from Korea to Ireland through HaulKorea?

1. Find the item on a Korean site and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Irish VAT, duty and fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. Pay VAT, duty and An Post's fee when you get the Customs Charge Notification, before the Pay by Date.

How can Irish buyers keep import costs down?

Buy identical items. Two of the same toner count as one distinct item for both the €3 duty and the €2 fee.

Combine orders. One parcel means one An Post fee of €6.95 instead of several.

Watch the €150 line. Below it, the flat €3 applies. Above it, percentage duty applies, so check where goods were made.

Check children's sizes. Clothing for children under 11 and shoes up to size 5½ can be zero-rated for VAT.

Pay on time. Unpaid items go back to the sender.

Shopping elsewhere in Europe too? See our guides for the UK and France.

FAQ

Do I pay customs on a package from Korea to Ireland?

Yes. VAT, usually 23%, applies from the first euro. Since July 1, 2026, parcels up to €150 also pay €3 duty per distinct item, and parcels over €150 pay normal duty.

What is the €2 Union Handling Fee?

It is an EU fee of €2 per distinct item on e-commerce parcels from outside the EU, from November 1, 2026. There is no value threshold, it is not refundable, and the seller or carrier may pass it on to you.

How much does An Post charge for customs?

An Post's customs administration fee has been €6.95 since February 3, 2026. You pay it with the VAT and duty before the parcel is released.

Do two of the same item cost €6 in duty?

No. Identical items count as one distinct item, so two identical T-shirts cost €3. Different products each cost €3.

Is the €3 refunded if I return the item?

Citizens Information says it is not refunded for a return unless the goods are faulty. Revenue says the €2 handling fee is not refunded even for faulty goods.

Can I order Korean ramyeon to Ireland?

Personal parcels containing meat or milk products are not allowed from outside the EU. Many ramyeon seasonings contain meat or dairy, so ask before ordering.

Does HaulKorea include Irish VAT in the price?

No. For Ireland, the recipient pays VAT, duty and carrier fees locally. HaulKorea ships duty unpaid to every country, including the US.