On 27 July 2026, the European Commission published a proposal for a Council Decision that would establish the EU's position in the Joint Committee set up under the Withdrawal Agreement, aiming to agree a joint declaration with the United Kingdom clarifying that Article 5 of the Windsor Framework also applies to a handling fee for distance-sale goods released for free circulation into Northern Ireland. The proposal, COM(2026)403, is a draft Council Decision that would authorise the EU to agree that the Windsor Framework's provisions on customs duties for goods brought directly into Northern Ireland also cover a handling fee set by EU law for processing release requests for goods sold in a distance sale. The joint declaration would confirm that Article 5(1) – which ensures no customs duties or related financial charges apply to goods not at risk of moving to the Union – and Article 5(6) – which ensures any duties levied by the United Kingdom are not remitted to the Union – also apply to this handling fee. The Joint Committee, co-chaired by the EU and UK and meeting at least once a year, requires mutual consent for decisions. The EU position is based on a draft joint declaration attached to the Decision; minor technical changes may be agreed without further Council decision. The Decision would enter into force on adoption.
This is a technical clarification with limited stakeholder impact. For EU regulatory bodies, it ensures legal certainty and consistency with the Windsor Framework's objectives. For UK authorities, it confirms that proceeds from the handling fee remain with the UK, avoiding remittance to the EU. For EU and UK businesses involved in distance selling to Northern Ireland, it provides clarity on customs obligations and potential costs. For consumers in Northern Ireland, it may affect the final price of distance-sale goods if the handling fee is passed on. The proposal now awaits adoption by the Council of the European Union.