Revenue has advised that from January 1, additional import charges will not apply when buying something for €22 (including shipping, delivery, insurance and handling charges) or less.
However, if the value of the goods (including shipping, delivery, insurance and handling charges) is more than €22, VAT is payable.
Where the value of the goods is more than €150 (excluding shipping, delivery, insurance and handling charges), consumers will have to pay Customs Duty and VAT.