Council of the European Union establishes position on a joint declaration concerning Article 5 of the Windsor Framework

The Council of the European Union adopted Decision (EU) 2026/2232, establishing the Union’s position in the EU-UK Joint Committee regarding a joint declaration on Article 5 of the Windsor Framework. The joint declaration is intended to clarify that Article 5’s provisions on the charging, collection and remittance of customs duties on goods brought directly into Northern Ireland also apply to a fee provided for under EU law: the cost of services provided to process applications for the release of goods sold at a distance, including data checks, risk analysis and, where necessary, documentary and physical inspections. Article 5(6), which provides that duties collected by the UK are not remitted to the Union, also applies in full to the revenue from this fee.