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Written question asked by Lord Dodds of Duncairn (Democratic Unionist Party) on Wednesday, 15 July 2026, in the House of Lords. It was due for an answer on Wednesday, 29 July 2026. It was answered by Lord Pitt-Watson (Labour) on Tuesday, 28 July 2026 on behalf of the Treasury.


UK Internal Trade: Import Controls

Question

To ask His Majesty's Government which categories of low-value imports moving from Great Britain to Northern Ireland (1) will not face EU duties, (2) will be subject to EU duties, and (3) will be subject to any bureaucratic procedure which is not in place for movements between the regions and nations elsewhere in the United Kingdom.

Answer

The Government is committed to minimising the impact of the EU’s removal of its low value import (LVI) relief for businesses and consumers in Northern Ireland.

LVIs that are considered ‘not at risk’ will not face the new EU customs duty on LVI goods. As a result of the Windsor Framework arrangements, we estimate that c.99% of parcel movements into Northern Ireland, including low value imports, fall into this ‘not at risk’ category.

A small number of LVIs may be considered ‘at risk’ and subject to the applicable rate of EU duty. This will include business to consumer parcels that are not eligible to move under the UK Carrier Scheme, such as goods subject to sanctions, and business parcels that are not eligible to benefit from the UK Internal Market Scheme. In these cases, businesses can continue to claim waivers or reliefs through the usual means.

The processes for moving goods into Northern Ireland and the facilitations under the Windsor Framework are unaffected by the EU’s change to Low Value Imports.


Secondary information

Type
Written question
Reference
HL2125
Session
2026-27
Subjects
Import controls Northern Ireland UK internal trade
Link
View this Written question on www.parliament.uk