Dáil Éireann Debate, Wednesday - 1 July 2026
129. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he is satisfied with the level of information and technical guidance that has been issued to businesses, particularly SMEs, in relation to the implementation of new EU custom charges from 1 July 2026. [49949/26]
Amharc ar fhreagraI am advised by Revenue that it has implemented a comprehensive and structured change management programme to ensure that all businesses, including SMEs, have been informed of and supported through the customs changes taking effect from 1 July 2026. This measure impacts on sales from third country businesses to consumers, not to SMEs, and the business to business rules remain the same.
As the Deputy will be aware, it was agreed at the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025 that a fixed Customs Duty of €3 would apply to small parcels valued at, or less than, €150 entering the EU from 1 July 2026. In the months following that political agreement, there was extensive work at EU level to finalise the legislation and to specify the IT solution to collect the Customs Duty.
Revenue commenced stakeholder engagement as soon as the high-level policy direction was confirmed and has intensified that engagement progressively as the technical and legal detail was agreed at EU level. Given the nature of the change, Revenue's communications have been targeted at the full range of businesses in the eCommerce supply chain, including express carriers, parcel operators, customs agents, software developers, Import One Stop Shop (IOSS) traders and trade representative bodies.
In terms of the specific steps taken, I am advised by Revenue that:
The issue was on the agenda of the Customs Consultative Committee (CCC) in 2025 and 2026. The CCC has members from the main representative bodies involved in Customs in Ireland and provides the opportunity for information to cascade to their respective members, including smaller businesses who may not engage directly with Revenue.
One-to-one meetings were held with key stakeholders throughout the period from January to June 2026, ensuring that the businesses with the largest volumes of affected declarations were fully prepared.
Revenue held a number of information sessions with stakeholders - on 6 May 2026, 11 June 2026, and 18 June 2026. There were over 300 attendees across the sessions, which focussed on providing businesses with an early overview of the changes, the technical requirements and the timeline for implementation. Various dedicated software providers also attended to ensure that the IT systems used by businesses — including SMEs operating through third-party software — would be updated in time for 1 July.
Revenue presented at a dedicated webinar on 10 June 2026 which was hosted by a business representative body. There were over 50 participants at this webinar.
In addition, Revenue engaged with the Competition and Consumer Protection Commission (CCPC) and the Department of Enterprise, Tourism and Employment (DETE) to ensure that consumer-facing communications were coordinated and that SMEs could access clear, accurate guidance through multiple channels.
A press release was issued by Revenue on 28 May 2026, and a public communications campaign was put in place including radio advertising, a media event hosted at a large parcel operator’s facility on 25 June 2026, and a LinkedIn campaign to reach a wider business audience.
Revenue has also updated its website with detailed guidance on the changes, and the European Commission's published guidance document on the importation of low value consignments, issued on 9 June 2026, has been made available to trade.
I am further advised that the technical changes required within Revenue's import declaration systems — the Automated Import System (AIS) — are targeted and proportionate. They principally involve changes to declaration codes rather than to message structures or data formats, which has minimised the systems development burden on businesses and their software providers.
Revenue is satisfied that it has engaged extensively and in a timely manner with businesses of all sizes in advance of the 1 July 2026 implementation date. Post-implementation support will continue throughout the migration period.
