A cover note published by the Council of the European Union on 27 July 2026 contains a proposed Joint Declaration between the EU and the UK clarifying that Article 5 of the Windsor Framework applies to a handling fee set by Union law for processing requests to release goods sold in distance sales for free circulation in Northern Ireland. The declaration confirms that no customs duties or equivalent charges are payable for goods not at risk of moving to the Union, and that proceeds from such fees are not remitted to the EU.
The Joint Declaration, annexed to a proposal for a Council Decision establishing the EU position in the Joint Committee under the Withdrawal Agreement, addresses a specific handling fee for services such as data checking, risk analysis, and controls. Article 5(1) of the Windsor Framework already provides that no customs duties are payable for goods brought directly into Northern Ireland from another part of the UK, and that UK duties apply to goods from outside the UK or the Union. The declaration confirms that this no-duty rule also covers the handling fee. Furthermore, Article 5(6) states that customs duties levied by the UK under Union customs law are not remitted to the Union; the declaration confirms that this non-remittance rule applies in full to the proceeds of the handling fee.
The declaration aims to ensure that no financial charges under Union customs law apply to non-risk goods in Northern Ireland, thereby preserving the integrity of the UK internal market while upholding the Windsor Framework's commitments. The Council is expected to adopt the Decision in due course, after which the Joint Committee will formally endorse the declaration. Stakeholders affected include businesses engaged in distance sales to Northern Ireland, who will benefit from clarity on the absence of additional charges, and EU customs authorities, who will have clear rules on the handling fee's treatment. The declaration also reinforces the legal certainty for the UK government regarding the non-remittance of such fees.