{"id":773062,"date":"2026-02-18T17:32:36","date_gmt":"2026-02-18T17:32:36","guid":{"rendered":"https:\/\/www.europesays.com\/uk\/773062\/"},"modified":"2026-02-18T17:32:36","modified_gmt":"2026-02-18T17:32:36","slug":"ni-tradewill-new-eu-customs-fees-apply-to-ni","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/uk\/773062\/","title":{"rendered":"NI trade:will new EU customs fees apply to NI?"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li><strong>The EU is ending fee-free imports on \u201clow-value\u201d goods. Beginning 1 July, an interim \u20ac3 flat fee will apply to all packages valued under \u20ac150 arriving from outside the EU. This interim fee will apply until permanent arrangements are agreed. Under current EU-UK arrangements, Northern Ireland is subject to EU customs regulations \u2013 subject to some variations.<\/strong><\/li>\n<li><strong>According to the UK Government this new fee will <\/strong><strong>NOT<\/strong><strong> apply to any goods moving from Great Britain to Northern Ireland.<\/strong><\/li>\n<li><strong>However, there is less clarity around whether non-EU, non-GB imports to NI \u2013 such as parcels from China, including from sales portals like Temu and Shein \u2013 will be impacted by this fee. FactCheckNI was unable to find clear answers to this query, despite contact with various UK and EU agencies.<\/strong><\/li>\n<li><strong>Discussions are underway about an extra administration levy, and a fee of \u20ac2 has been mentioned. However, this has yet to be finalised.<\/strong><\/li>\n<\/ul>\n<p>In a <a href=\"https:\/\/aims.niassembly.gov.uk\/officialreport\/report.aspx?&amp;eveDate=2026\/01\/19&amp;docID=466141#5321981\" rel=\"nofollow noopener\" target=\"_blank\">Member\u2019s Statement<\/a> delivered to the NI Assembly on 19 January, UUP MLA Steve Aiken said:<\/p>\n<p>\u201cMembers may not be aware of European Commission regulations COM\/2023\/258 final and 2023\/0156 (COD) and their annexes. The regulations set out EU revenue-raising customs proposals on e-commerce that were to apply from 1 March 2028 but have now been brought forward to July 2026. The names of the regulations are a mouthful to recite, so, for the rest of my statement, I will simplify them by calling them the \u2018tax of the rigorous implementers\u2019, which can be shortened to the \u2018Alliance tax\u2019.<\/p>\n<p>\u201cThe changes rule that <strong>the duty relief and regulation exemption from customs duty for consignments valued at under \u20ac150 are to be rescinded and that a flat \u20ac3 fee will be applied to all non-excise goods that are imported. In simple terms, that will mean that any parcel coming in from outside the EU to an EU-designated customs area such as Northern Ireland will be subject to that charge. Additionally, in order to pay for the new EU Customs Authority, an extra charge of \u20ac2 per item will be added to the Alliance tax in the near future, bringing it up to \u20ac5 per item.<\/strong> The Alliance tax raise will be collected by HMRC and then passed to the EU.\u201d<\/p>\n<p>Is this correct?<\/p>\n<p>There are several aspects to this check:<\/p>\n<ol class=\"wp-block-list\">\n<li>The EU will rescind duty relief and regulation exemption from customs duty for parcels valued under \u20ac150 and a flat \u20ac3 fee will be applied to all non-excise goods that are imported into the EU from outside.<\/li>\n<li>This will apply to goods moving from outside the EU into Northern Ireland (note that this would include packages moving from Great Britain to NI).<\/li>\n<li>In order to finance the new EU Customs Authority, a further \u20ac2 charge will soon be added to these transactions.<\/li>\n<\/ol>\n<p><strong>First aspect \u2013 a new \u20ac3 flat fee<\/strong><\/p>\n<p><strong>The first aspect is supported by evidence.<\/strong> In November last year, the EU decided to abolish a rule that all \u201clow-value\u201d goods (meaning those worth under \u20ac150) moved into the EU from outside should be exempt of any customs fees.<\/p>\n<p>The following month, the decision was made to <strong>implement, as an interim measure, a \u20ac3 flat fee beginning 1 July 2026. <\/strong>This will remain in place until permanent arrangements are finalised. As yet, there is no clear indication what any final plans might be.<\/p>\n<p><strong>Second aspect \u2013 application of that fee in NI<\/strong><\/p>\n<p>The <strong>second aspect<\/strong> is more complicated. There are <strong>two types of non-EU imports into Northern Ireland \u2013 those coming from Great Britain, and those coming from elsewhere.<\/strong><\/p>\n<p><strong>Based on statements made by the UK Government, this \u20ac3 fee will not apply to parcels entering Northern Ireland from Great Britain specifically.<\/strong><\/p>\n<p><strong>However, the picture is much less clear for non-EU, non-GB parcels entering NI. <\/strong>Despite extensive engagement with various EU and UK agencies \u2013 detailed below \u2013 FactCheckNI was unable to find any clear answer to this question. <strong>As yet, the claim that small e-commerce parcels coming to NI from outside the EU from July 2026 will be subject to the \u20ac3 charge is unsubstantiated.<\/strong><\/p>\n<p><strong>Third aspect \u2013 additional handling charge<\/strong><\/p>\n<p>The <strong>third aspect is also currently unsubstantiated, but this is primarily because the plans for any such extra fee are yet to be finalised.<\/strong> Even bearing that in mind, there is little clarity over whether such a levy would apply to Northern Ireland at all.<\/p>\n<p>For more details, read on. And if anyone has any extra relevant information about any of the matters covered by this article, please <a href=\"https:\/\/factcheckni.org\/contact\/\" rel=\"nofollow noopener\" target=\"_blank\">get in touch.<\/a><\/p>\n<p>The consequences for trade of the UK\u2019s <a href=\"https:\/\/www.electoralcommission.org.uk\/research-reports-and-data\/our-reports-and-data-past-elections-and-referendums\/report-23-june-2016-referendum-uks-membership-european-union\" rel=\"nofollow noopener\" target=\"_blank\">decision to leave the European Union in 2016<\/a> were complex for Northern Ireland due to the previous custom-free movement of goods between Northern Ireland and the Republic of Ireland which had made the border on the island all but invisible.\u00a0<\/p>\n<p>The UK Government eventually decided that NI would territorially and legally remain part of the UK, but that EU customs rules would apply to goods entering the region. This removed the need for customs infrastructure on the Irish border.<\/p>\n<p>Under <a href=\"https:\/\/assets.publishing.service.gov.uk\/media\/5da863ab40f0b659847e0184\/Revised_Protocol_to_the_Withdrawal_Agreement.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Article 5<\/a> of the <a href=\"https:\/\/commonslibrary.parliament.uk\/research-briefings\/cbp-9548\/\" rel=\"nofollow noopener\" target=\"_blank\">Northern Ireland Protocol<\/a>, EU customs law applied to goods entering Northern Ireland from Great Britain and from third countries. This system proved <a href=\"https:\/\/www.cer.eu\/publications\/archive\/policy-brief\/2022\/how-fix-northern-ireland-protocol\" rel=\"nofollow noopener\" target=\"_blank\">politically contentious.<\/a>\u00a0<\/p>\n<p>The <a href=\"https:\/\/www.gov.uk\/government\/publications\/the-windsor-framework\" rel=\"nofollow noopener\" target=\"_blank\">Windsor Framework<\/a> of 2023 <a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/relations-united-kingdom\/eu-uk-withdrawal-agreement\/windsor-framework_en\" rel=\"nofollow noopener\" target=\"_blank\">amended the operation<\/a> of Article 5 by limiting the application of EU customs duties to goods deemed \u201cat risk\u201d of entering the EU Single Market, while goods assessed as \u201c<a href=\"https:\/\/commission.europa.eu\/publications\/decision-no-42020-joint-committee-determination-goods-not-risk_en\" rel=\"nofollow noopener\" target=\"_blank\">not at risk<\/a>\u201d are subject to UK customs duties instead.<\/p>\n<p>Food and horticultural products are now largely deemed \u201cnot at risk\u201d of travelling on to the EU Single Market. However medicines and veterinary medicines are often deemed \u201cat risk\u201d, continuing to carry EU customs charges.<\/p>\n<p>In practice, <a href=\"https:\/\/www.gov.uk\/government\/publications\/communications-resources-to-help-you-move-goods-from-great-britain-to-northern-ireland\/fact-sheet-business-to-business-parcel-movements-under-the-windsor-framework\" rel=\"nofollow noopener\" target=\"_blank\">small e-commerce parcels entering Northern Ireland<\/a> for consumers do not usually attract customs duties, because low-value consignments are processed under simplified arrangements and are treated as destined for final use in Northern Ireland rather than for onward movement into the EU. A key question is, whether or not this is set to change.<\/p>\n<p>On 23 January, FactCheckNI contacted Mr Aiken about this claim. He responded with an email pointing us towards EU announcements of new \u20ac3 levies on low-value parcels as well as discussions around further \u20ac2 handling charges. This was followed up with a phone conversation discussing the implications of new EU regulations for Northern Ireland.<\/p>\n<p>On <a href=\"https:\/\/www.facebook.com\/reel\/769459395591496\" rel=\"nofollow noopener\" target=\"_blank\">26 January 2026<\/a>, he made a video for social media which stated his claim more cautiously, that a parcel sent to NI \u201ccould well include\u201d extra \u20ac3 and \u20ac2 payments after 1 July 2026.<\/p>\n<p>Note that this differs from his contribution to the Assembly, which asserted these changes will happen and will apply to people in NI.<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>First aspect of the claim \u2013 EU regulations<\/strong><\/li>\n<\/ul>\n<p>The European Council decided in <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/11\/13\/customs-council-takes-action-to-tackle-the-influx-of-small-parcels\/\" rel=\"nofollow noopener\" target=\"_blank\">November 2025<\/a> to \u201cabolish a rule allowing goods worth under \u20ac150 to enter the EU without customs duties being paid.\u201d<\/p>\n<p>This was part of wider <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/milestone-eu-customs-reform-member-states-adopt-common-position-new-union-customs-code-ucc-2025-06-27_en\" rel=\"nofollow noopener\" target=\"_blank\">EU customs reform<\/a> to address <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:52025DC0037\" rel=\"nofollow noopener\" target=\"_blank\">concerns<\/a> about unfair competition for EU sellers, health and safety risks for consumers, high levels of fraud and environmental damage.<\/p>\n<p>A <a href=\"https:\/\/digital-strategy.ec.europa.eu\/en\/library\/e-commerce-communication-comprehensive-eu-toolbox-safe-and-sustainable-e-commerce\" rel=\"nofollow noopener\" target=\"_blank\">communication<\/a> by the European Commission on e-commerce states that <strong>4.6 billion low-value items were imported into the EU in 2024, <\/strong><a href=\"https:\/\/www.europarl.europa.eu\/topics\/en\/article\/20250708STO29516\/eu-targets-low-value-imports-via-e-commerce-platforms\" rel=\"nofollow noopener\" target=\"_blank\"><strong>up from<\/strong><\/a><strong> 1.4 billion in 2022.<\/strong> The EU <a href=\"https:\/\/www.europarl.europa.eu\/topics\/en\/article\/20250708STO29516\/eu-targets-low-value-imports-via-e-commerce-platforms\" rel=\"nofollow noopener\" target=\"_blank\">estimates<\/a> that <strong>91% of low-value e-commerce parcels came from China in 2024, including from retailers like Temu and Shein.<\/strong><\/p>\n<p>Part of the mechanism to begin charging customs duties on small parcels is the establishment of an <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/11\/13\/customs-council-takes-action-to-tackle-the-influx-of-small-parcels\/\" rel=\"nofollow noopener\" target=\"_blank\">EU Customs Data Hub<\/a>, which is anticipated by 2028. However, the European Council deemed the issue to be more <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_25_3045\" rel=\"nofollow noopener\" target=\"_blank\">urgent<\/a> than this. After a number of<a href=\"https:\/\/www.vatcalc.com\/italy\/italy-2026-proposes-e2-customs-handling-fee-small-parcel-imports\/\" rel=\"nofollow noopener\" target=\"_blank\"> Member States introduced their own customs fees<\/a> on small parcels, <strong>ministers decided in <\/strong><a href=\"https:\/\/www.consilium.europa.eu\/en\/meetings\/ecofin\/2025\/12\/12\/\" rel=\"nofollow noopener\" target=\"_blank\"><strong>December 2025<\/strong><\/a><strong> to set an interim measure: a \u20ac3 flat fee beginning 1 July 2026.<\/strong><\/p>\n<p>An <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/12\/12\/customs-council-agrees-to-levy-customs-duty-on-small-parcels-as-of-1-july-2026\/\" rel=\"nofollow noopener\" target=\"_blank\">EU press release states<\/a> that this is <strong>a \u201ctemporary measure\u201d which will be in place until a permanent arrangement for small parcels comes into force.<\/strong> We could not find publicly available information to suggest what any non-temporary rates might be.<\/p>\n<p>Regardless, <strong>this provides good evidence that the first part of this claim is true.<\/strong><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Second aspect \u2013 to what extent will this apply in NI?<\/strong><\/li>\n<\/ul>\n<p>The <a href=\"https:\/\/www.britishchambers.org.uk\/news\/2025\/12\/new-eu-customs-duties-to-hit-small-businesses\/\" rel=\"nofollow noopener\" target=\"_blank\">British Chamber of Commerce highlighted<\/a> that the \u20ac3 flat fee will include parcels from GB going to the EU Single Market.<\/p>\n<p>But what about small parcels coming into Northern Ireland, either from GB or a third country like China? Will the \u20ac3 apply, or will NI\u2019s special arrangements under the Windsor Framework kick in?<\/p>\n<p>FactCheckNI could not find any clear indication of this online. We contacted HMRC and asked them. A Government spokesperson said:<\/p>\n<p>\u201cWe are committed to the smooth flow of goods from Great Britain to Northern Ireland under the Windsor Framework. <strong>The facilitations under the Windsor Framework are unaffected by the EU\u2019s planned changes, meaning goods can continue to move from GB to NI under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty.<\/strong>\u201d<\/p>\n<p>Based on this, it seems to be the case that <strong>packages imported to NI from GB should not be affected by these new EU charges.<\/strong><\/p>\n<p>However, concrete answers about what will happen with low value imports to NI from outside both the UK and EU (for example from China) have proven difficult to locate.<\/p>\n<p>This is despite FactCheckNI contacting the Cabinet Office, Treasury Select Committee, Northern Ireland Office and the European Commission\u2019s Directorate-General for Taxation and Customs Union, amongst others.<\/p>\n<p>The UK Government responded to a <a href=\"https:\/\/members.parliament.uk\/member\/210\/writtenquestions#expand-1864373\" rel=\"nofollow noopener\" target=\"_blank\">House of Lords Written Question<\/a> on 5 January about whether the new rules would apply to Northern Ireland by stating:<\/p>\n<p>\u201cThe facilitations under the Windsor Framework remain in place for goods entering Northern Ireland. We will continue to engage with the EU to give certainty over future arrangements.\u201d<\/p>\n<p>Steve Aiken tabled a Written Question to the Economy Minister on <a href=\"https:\/\/aims.niassembly.gov.uk\/mlas\/details.aspx?&amp;aff=18814&amp;per=5797&amp;sel=1&amp;ind=0&amp;prv=0\" rel=\"nofollow noopener\" target=\"_blank\">21 January 2026<\/a>, who replied that it was not a devolved matter and that the Department would continue to engage with HMRC and other Whitehall Departments to get clarity. (When we spoke with Mr Aiken, he said the situation was uncertain and that he was awaiting further clarification from the UK Government.)<\/p>\n<p><strong>Overall, the EU\u2019s new \u20ac3 customs charge from 1 July 2026, will not affect low value imports from GB to NI.<\/strong><\/p>\n<p><strong>However,\u00a0 it is still unclear how or if it might impact parcels from other countries outside the EU to NI. The claim that small e-commerce parcels coming to NI from outside the EU from July 2026 will be subject to the \u20ac3 charge is unsubstantiated.<\/strong><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Third aspect \u2013 an additional \u20ac2 charge?<\/strong><\/li>\n<\/ul>\n<p>In a February 2025 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:52025DC0037\" rel=\"nofollow noopener\" target=\"_blank\">statement<\/a>, the European Commission introduced the idea of a handling fee on goods imported directly to EU consumers, separate to the \u20ac3 customs fee, in order to <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_25_3045\" rel=\"nofollow noopener\" target=\"_blank\">help recover running costs.<\/a> A European Parliament summary in<a href=\"https:\/\/www.europarl.europa.eu\/topics\/en\/article\/20250708STO29516\/eu-targets-low-value-imports-via-e-commerce-platforms\" rel=\"nofollow noopener\" target=\"_blank\"> September 2025<\/a> included a figure of \u20ac2 as the proposed fee.<\/p>\n<p>However, this is not finalised. The handling fee is currently <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/12\/12\/customs-council-agrees-to-levy-customs-duty-on-small-parcels-as-of-1-july-2026\/\" rel=\"nofollow noopener\" target=\"_blank\">under discussion<\/a> within EU institutions.<\/p>\n<p>Industry sources in <a href=\"https:\/\/www.clecat.org\/news\/newsletters\/council-moves-ahead-with-temporary-customs-duties-?utm\" rel=\"nofollow noopener\" target=\"_blank\">freight<\/a> and <a href=\"https:\/\/passportglobal.com\/blog\/eu-uk-customs-developments\/\" rel=\"nofollow noopener\" target=\"_blank\">logistics<\/a>, summarising the Council\u2019s negotiating mandate, report that an EU\u2011wide handling fee on low\u2011value parcels could be introduced around November\u202f2026.<\/p>\n<p><strong>As this is yet to be set in stone, it is impossible to be sure what this measure will ultimately look like \u2013 or even if it will actually happen \u2013 let alone whether it will apply to Northern Ireland.<\/strong><\/p>\n<p>However, while this part of the fact check is unsubstantiated, we can still review how plans and discussions are going at the minute.<\/p>\n<p>NI\u2019s customs regime is governed by the Windsor Framework which deals only with EU customs duties, not handling fees.<\/p>\n<p>On <a href=\"https:\/\/questions-statements.parliament.uk\/written-questions\/detail\/2026-01-22\/hl13827\" rel=\"nofollow noopener\" target=\"_blank\">3 February 2026<\/a>, Lord Livermore answered a parliamentary Written Question from Lord Empey, saying:<\/p>\n<p>\u201c[The Government is] committed to ensuring that the current facilitations available for parcels under the Windsor Framework continue to operate. The EU has not yet published their full legislation in relation to the handling fee and therefore an assessment cannot be made. The Government is, however, engaging closely with the EU with regard to their announcements.<\/p>\n<p>\u201cThe Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.\u201d<\/p>\n<p>So, would any handling fee apply to Northern Ireland? Maybe, maybe not.<\/p>\n<p>The exact amount and timeline of the handling fee have not yet been agreed in the EU. If and when it is agreed, it is not clear whether it would apply to Northern Ireland. All we know is that the UK government is aware of the issue and \u201cengaging closely with the EU\u201d to minimise negative impacts on Northern Ireland.<\/p>\n<p>It should be noted that similar customs rules are soon very likely to come to the UK. In the November 2025 Budget, the Chancellor announced the <a href=\"https:\/\/www.gov.uk\/government\/publications\/budget-2025-document\/budget-2025-html\" rel=\"nofollow noopener\" target=\"_blank\">removal of the \u00a3135 customs duty relief<\/a> by March 2029 at the latest, and a <a href=\"https:\/\/www.gov.uk\/government\/consultations\/reforming-the-customs-treatment-of-low-value-imports-into-the-united-kingdom\" rel=\"nofollow noopener\" target=\"_blank\">consultation<\/a> on customs for small parcels is underway.<\/p>\n<p>As well as a customs charge, the consultation also considers \u201cwhether to apply an additional fee on LVIs [low value imports] to fund administration\u201d, which sounds similar to the proposed EU handling fee.<\/p>\n<p>In conversation with FactCheckNI, Mr Aiken emphasised that he is concerned that while the new EU \u20ac3 customs duty will begin in 2026, UK charges and fees are not planned until 2029 at the latest.\u00a0<\/p>\n<p>Depending on the implementation of any such fees, this could create a temporary divergence for Northern Ireland, where NI consumers could potentially pay more customs charges on small low value parcels than consumers in the rest of the UK.<\/p>\n<p>However, as laid out in the article above, plenty of uncertainty remains in what any changes to customs regulations (in both the EU and UK) will look like and how they might affect Northern Ireland.<\/p>\n","protected":false},"excerpt":{"rendered":"The EU is ending fee-free imports on \u201clow-value\u201d goods. Beginning 1 July, an interim \u20ac3 flat fee will&hellip;\n","protected":false},"author":2,"featured_media":773063,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[5011],"tags":[802,8514,2557,1144,16,15],"class_list":["post-773062","post","type-post","status-publish","format-standard","has-post-thumbnail","category-northern-ireland","tag-brexit","tag-customs","tag-european-commission","tag-northern-ireland","tag-uk","tag-united-kingdom"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@uk\/116092832769982798","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/posts\/773062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/comments?post=773062"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/posts\/773062\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/media\/773063"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/media?parent=773062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/categories?post=773062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/uk\/wp-json\/wp\/v2\/tags?post=773062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}