783. Deputy John Lahart asked the Tánaiste and Minister for Finance if he is aware of concerns that the new €3 customs duty on low-value imports from outside the EU may disproportionately impact consumers who rely on overseas purchases due to limited availability of certain goods in Ireland, including plus-size clothing; and if he will consider exemptions or other measures for affected consumers. [62359/26]

784. Deputy John Lahart asked the Tánaiste and Minister for Finance if an assessment has been carried out of the impact of the new €3 customs duty on low-value imports on consumers who have no reasonable Irish or EU alternative for essential purchases; and if he will make a statement on the matter. [62360/26]

I propose to take Questions Nos. 783 and 784 together.

At the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025, Finance and economic ministers from the 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 parcels valued at less than €150 entering the EU.

This transitional measure responds to the fact that parcels from third countries are currently entering the EU duty free, leading to unfair competition for EU businesses. There are also health and safety risks for consumers as well as environmental concerns. While there are additional costs for consumers, this has to be considered against ensuring that there is a level playing field for Irish businesses.

The charge is per unique item within a parcel, so for instance if the parcel contains a number of the same items, then only €3 is payable. It should also be noted that there is no Customs Duty if the goods are bought and shipped from an Irish, a Northern Irish or an EU business. Also, while the €3 Customs Duty charge applies to most eCommerce parcels coming from non-EU countries, in certain circumstances, it may be possible to claim preferential duty rates of 0% under EU trade agreements where the goods meet the requirements for preferential origin duty as set out in the trade agreements.

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.