Revenue has warned there will be a significant increase on purchases over 150 euro due to VAT and customs charges.
Smaller purchases will be hit by some costs unless someone spends less than 22 euro.
Meanwhile, Micheál Martin will travel to Brussels later ahead of the last EU Council Summit of the year tomorrow.
Meanwhile, British Prime Minister Boris Johnson and European Commission President Ursula von der Leyen will meet for dinner tonight hoping to find a way forward in the Brexit talks.
Taoiseach Micheál Martin insists it's still 50:50 whether there will be an agreement.
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