Question to the HM Treasury:

To ask His Majesty's Government whether Northern Ireland will be included in the changes to rules on a fixed customs duty on small parcels entering the European Union.

We are aware of the action being taken by our trading partners on small parcels. The facilitations under the Windsor Framework remain in place for goods entering Northern Ireland. We will continue to engage with the EU to give certainty over future arrangements and ensure businesses are informed ahead of any changes. At the Autumn Budget on 26 November 2025, the Chancellor announced the removal of the £135 customs duty relief, making low value imports subject to customs duty, with a consultation currently underway considering a new set of customs arrangements for these goods. The government will collaborate with its trading partners to ensure its new low value import customs arrangements work effectively with other regimes while meeting its objectives.