817. Deputy Paul Murphy asked the Tánaiste and Minister for Finance the impact the new €3 customs duty will have on people with disabilities and chronic illnesses who depend on health-related products purchased from suppliers outside the EU; if his Department will seek exemptions to this duty for these products; and if he will make a statement on the matter. [63328/26]

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 €150 or less 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.

Certain goods specially designed for the education, employment or social advancement of people with a physical or mental disability may qualify for Customs Duty relief at importation. More information is available at www.revenue.ie/en/customs/individuals/people-with-disabilities/index.aspx. If the goods are eligible for this relief, then the €3 charge will not apply although VAT may be payable. When goods are subject to VAT at import, the VAT rate that applies is the rate applicable to similar goods when they are sold within the State. Ireland applies a zero rate of VAT to the supply of a range of medical equipment, devices and appliances, which include, for example, invalid carriages of a kind designed for use by invalids or infirm persons (excluding mechanically propelled road vehicles), orthopaedic appliances, surgical belts, trusses, deaf aids, artificial limbs and walking frames and crutches, and parts or accessories suitable for use solely or principally with the foregoing. The zero rate also applies to human oral medicines. Therefore, no additional VAT charge arises on the import into Ireland of such goods from outside the EU.

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