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 aims to strengthen the Customs Union's ability to safeguard the Single Market by ensuring Member States’ customs authorities act as one. Trilogue negotiations are ongoing under the Cyprus Presidency.
The first phase of the proposal 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 e-commerce, it was agreed at the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025 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 will include imports to Ireland from Great Britain.
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.
Under the Protocol on Ireland and Northern Ireland, Northern Ireland legally remains part of the customs territory of the United Kingdom and effectively remains within the EU Single Market for the movement of goods only. This means that for trade in goods between Ireland, Northern Ireland and the EU there are no customs declarations, tariffs, customs checks or controls. Therefore, there is no impact on all-island trade as a result of the removal of the €150 de minimis customs threshold.
