774. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance to examine the possibility of an Irish exemption or derogation from the new €3 customs duty on low-value goods from Great Britain; and if he will make a statement on the matter. [62121/26]

At the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025, Finance and economic ministers from all 27 EU Member States agreed that as a transitional measure, until the full Customs Reform Package is implemented, a fixed Customs Duty of €3 per item would apply from 1 July to consignments valued at less than €150 entering the EU. This transitional measure responds to the fact that such parcels from third countries are currently entering the EU duty free, leading to unfair competition for EU sellers, health and safety risks for consumers and environmental concerns.

This charge only applies to eCommerce purchases made from non-EU countries. Since the UK left the EU, it also applies to items purchased from Great Britain. It does not apply to items bought from within Ireland or other EU Member States. It also does not apply to goods purchased from Northern Ireland as under the Windsor Framework, Northern Ireland effectively remains within the EU Single Market for the movement of goods.

The €3 Customs Duty charge applies to most eCommerce consignments from Great Britain although in certain circumstances, it may be possible to claim preferential origin on low value consignments. To claim preferential origin under the EU-UK Trade Agreement, the goods must meet the specific requirements for preferential origin as set out in the trade agreement.

As Customs is an EU competence, the rules apply in all EU Member States, and it is not possible for Ireland to amend or disapply Customs rules.