402. Deputy Denise Mitchell asked the Tánaiste and Minister for Finance if he will seek to suspend the €3 customs duty on low-value parcels from outside the European Union; if he will seek an exemption to this duty in relation to goods originating in Britain; his views on whether these charges disproportionately affect Irish consumers due to the distribution hubs for many large retailers and ecommerce which supply the Irish market being located in Britain; and if he will make a statement on the matter. [64967/26]

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. As the UK is longer a member of the EU, the measure applies to parcels coming from Great Britain. It 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. 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 in Ireland.

This change is part of an overall EU Customs Reform package that is happening over the coming years. It focuses on eCommerce which is having a negative impact on the competitiveness of Irish and EU businesses and this change is aimed to allow fair competition for Irish and EU based businesses. In addition, many of the items being imported into the EU are of inferior quality and do not meet European safety standards. Some of these items have been shown to cause fire risks because of faulty electrics. Others have also been found to contain chemicals banned by the EU as they have been proven to be damaging to people’s health.

The €3 Customs Duty charge will apply to most eCommerce consignments although it should be noted that in certain circumstances, it may be possible to claim preferential origin on goods coming from Britain. To claim preferential origin and a Customs Duty rate of 0% under the EU-UK Trade Agreement, the goods must meet the specific requirements for preferential origin as set out in the trade agreement.