Dáil Éireann Debate, Wednesday - 17 December 2025
176. Deputy Emer Currie asked the Tánaiste and Minister for Finance if Ireland has developed a national implementation plan for the transitional customs system ahead of the EU customs data hub becoming operational; and when this plan will be published. [72738/25]
View answer177. Deputy Emer Currie asked the Tánaiste and Minister for Finance if Ireland intends to adopt a national handling fee for small parcels during the transition period as part of the EU Customs Reform Package, and if so, what its proposed level will be. [72739/25]
View answer178. Deputy Emer Currie asked the Tánaiste and Minister for Finance the progress of inter-institutional negotiations on the EU customs reform package, the expected timeline for agreement; and if implementation is still feasible by 2026 under the transitional framework. [72740/25]
View answerI propose to take Questions Nos. 176 to 178, inclusive, together.
The Customs Reform Package was published by the European Commission on 17 May 2023. The package addresses the pressures that customs in the EU face today, including the growth in e-commerce and geopolitical shifts, and aims to strengthen the Customs Union's ability to safeguard the Single Market by ensuring Member States’ customs authorities act as one.
Following significant discussions under the Belgian, Spanish, Hungarian and Polish presidencies, a partial mandate was granted at the EU Committee of Permanent Representatives on 27 June 2025. The Danish Presidency commenced trilogue negotiations and made significant progress on the legal text. It will fall to the incoming Cypriot Presidency to take over negotiations on behalf of the Council.
Under the Customs Reform Proposal, the first phase will begin in mid-2028 when the central EU Customs Data Hub will open for e-commerce consignments. However, given the challenges posed by the exponential growth in ecommerce, it was agreed at the Economic and Financial Affairs Council (ECOFIN) on 12 December that as a transitional measure, a fixed Customs Duty of €3 on small parcels valued at less than €150 entering the EU, largely via e-commerce, would apply from 1 July 2026. This transitional measure responds to the fact that such parcels are currently entering the EU duty free, leading to unfair competition for EU sellers, health and safety risks for consumers and environmental concerns. This measure will stay in place until the permanent arrangement for parcels using the EU Customs Data Hub enters into force in mid-2028. These changes will be applied to existing national import systems across the EU.
I am advised by Revenue that they are currently working through the technical detail within the relevant EU groups and are contributing to the design of a technical solution that will work for both trade and customs authorities. Revenue is satisfied that it will be in a position to implement the required systems changes for the transitional measures by 1 July 2026 and will engage with the trade through relevant stakeholder fora as soon as further detail is available. When the technical details are finalised, Revenue will provide the Irish implementation plan to the European Commission and to trade and their representative organisations.
I am aware that a number of EU countries are introducing or considering the introduction of a national handling fee in the transitional period. While I will continue to keep this matter under review, I do not currently intend to introduce a national ecommerce handling fee.
