Online sellers face a 2-euro fee per item on some parcels into Northern Ireland

Online sellers sending goods into Northern Ireland may owe a fee of 2 euros for each line item. It applies to distance sales that are ‘at risk’ of moving on into the EU.

HM Revenue and Customs (HMRC) added the fee to its guidance on 1 November 2026. It also published a new page on how to pay. "Distance sales moving into Northern Ireland that are ‘at risk’ of entering the EU will be charged a handling fee of 2 euros for each line item." the guidance says.

Distance sales are goods sold to buyers who are not in the shop, such as online orders. ‘At risk’ means the goods could move on into the EU. These goods are also charged the EU rate of customs duty.

Some parcels avoid the fee. Parcels moved by an authorised carrier under the UK Carrier Scheme count as ‘not at risk’. HMRC says these are not charged customs duty or a handling fee.

Who is affected

Businesses that sell online to buyers in Northern Ireland, and the express operators and agents that move their parcels.

What happens next

The fee is paid through a return. Send the return form to HMRC by the 13th of the month after each reporting period. HMRC then emails a payment reference. Pay the exact amount by the 16th of that month, in pounds sterling.

HMRC's pages do not say when the fee started or how long a reporting period is.

What to check

• Are your parcels ‘at risk’ or ‘not at risk’?
• Does your carrier use the UK Carrier Scheme?
• Who files the return and pays the fee?