UK Trade with EU: Northern Ireland
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the EU's new custom and handling fees from (a) July and (b) November 2026 on (i) Northern Ireland and (ii) Great Britain exporters into the EU.
Answered by Dan Tomlinson
The facilitations under the Windsor Framework are unaffected by the EU's plans to remove their relief for low-value imports from 1 July 2026. The government has confirmed that the vast majority of goods will not be subject to duty on entry to Northern Ireland from 1 July. This includes goods sent from a business outside the UK and EU to a private individual in Northern Ireland being considered 'not at risk' of entering the EU when they are first cleared into free circulation in Great Britain and moved to Northern Ireland by a UK Carrier Scheme authorised carrier.
We are committed to ensuring the smooth flow of goods from Great Britain to Northern Ireland under the Windsor Framework as we negotiate a closer relationship with the EU that will support British businesses, back British jobs, and put more money in people’s pockets. As announced at Budget, the government will, in parallel, remove its low-value imports relief by March 2029 at the latest.
We are aware that the EU is planning on introducing a handling fee from 1 November. We are in discussions with the EU and will provide further guidance in due course.
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