Council Decision (EU) 2026/2232 of 1 October 2026 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community as regards a joint declaration of the Union and the United Kingdom on the application of Ar

L_202602232EN.000101.fmx.xml Official Journal of the European Union EN L series 2026/2232 5.10.2026 COUNCIL DECISION (EU) 2026/2232 of 1 October 2026 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community as regards a joint declaration of the Union and the United Kingdom on the application of Article 5 of the Windsor Framework THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on European Union, and in particular Article 50(2) thereof, in conjunction with Article 218(9) of the Treaty on the Functioning of the European Union, Having regard to the proposal from the European Commission, Whereas: (1) The Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community ( 1 ) (the ‘Withdrawal Agreement’) was concluded by the Union on 30 January 2020 by means of Council Decision (EU) 2020/135 ( 2 ) and entered into force on 1 February 2020. (2) In accordance with Article 182 of the Withdrawal Agreement, the ‘Windsor Framework’ ( 3 ) forms an integral part of that Agreement. (3) The Union and the United Kingdom, during the next meeting of the Joint Committee established under Article 164(1) of the Withdrawal Agreement (the ‘Joint Committee’), are to make a joint declaration on the application of Article 5 of the Windsor Framework (the ‘joint declaration’). (4) The purpose of the joint declaration is to clarify that the provisions of Article 5 of the Windsor Framework which relate to the payment, collection and remittance of customs duties for goods which are brought by direct transport into Northern Ireland from another part of the United Kingdom or from a territory other than the Union or from another part of the United Kingdom and which are, respectively, at risk or not at risk of subsequently being moved to the Union, are also applicable to a handling fee established by Union law to cover the costs of the services provided for handling a request for release of goods sold in a distance sale for free circulation. (5) The joint declaration will, if made within the Joint Committee, constitute an act having legal effects within the meaning of Article 218(9) of the Treaty on the Functioning of the European Union. (6) It is therefore necessary to establish the position to be taken within the Joint Committee with regard to the joint declaration, HAS ADOPTED THIS DECISION: Article 1 The position to be taken on the Union’s behalf within the Joint Committee established under Article 164(1) of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community is set out in the draft joint declaration of the Union and the United Kingdom attached to this Decision. Article 2 This Decision shall enter into force on the date of its adoption. Done at Luxembourg, 1 October 2026. For the Council The President J. O’CALLAGHAN ( 1 ) OJ L 29, 31.1.2020, p. 7 , ELI: http://data.europa.eu/eli/treaty/withd_2020/sign . ( 2 ) Council Decision (EU) 2020/135 of 30 January 2020 on the conclusion of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community ( OJ L 29, 31.1.2020, p. 1 , ELI: http://data.europa.eu/eli/dec/2020/135/oj ). ( 3 ) Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 ( OJ L 102, 17.4.2023, p. 87 ). DRAFT JOINT DECLARATION OF THE UNION AND THE UNITED KINGDOM WITHIN THE JOINT COMMITTEE ESTABLISHED BY THE AGREEMENT ON THE WITHDRAWAL OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FROM THE EUROPEAN UNION AND THE EUROPEAN ATOMIC ENERGY COMMUNITY of … 2026 on the application of Article 5 of the Windsor Framework Article 5(1) of the Windsor Framework provides, firstly, that no customs duties shall be payable for a good brought by direct transport into Northern Ireland from another part of the United Kingdom and which is not at risk of subsequently being moved to the Union, whether by itself or forming part of another good following processing, and, secondly, that the customs duties in respect of a good brought by direct transport into Northern Ireland other than from the Union or from another part of the United Kingdom and which is not at risk of subsequently being moved to the Union, whether by itself or forming part of another good following processing, shall be the duties applicable in the United Kingdom. That provision thus pursues the objective of ensuring that no good which is brought by direct transport into Northern Ireland and which is not at risk of subsequently being moved to the Union, whether by itself or forming part of another good following processing, should be subject to any financial charges laid down by Union customs law that are directly related to the release for free circulation of such good in Northern Ireland. In this context, and in line with the Parties’ WTO obligations, Article 5(1) of the Windsor Framework should be understood as also applying to a handling fee established by Union law to cover the costs of the services provided for handling a request for release of goods sold in a distance sale for free circulation, in particular by checking the data provided, carrying out risk analysis and performing documentary and physical controls when needed. Article 5(6) of the Windsor Framework provides that, where customs duties are levied by the United Kingdom in accordance with the relevant Union customs legislation, those duties are not remitted to the Union. That provision thus pursues the objective of ensuring that the proceeds of financial charges laid down by Union customs law that are directly related to the release for free circulation of goods in Northern Ireland remain with the United Kingdom. In this context, Article 5(6) of the Windsor Framework should be understood as also applying in its entirety to the proceeds of a handling fee of the nature referred to in the previous paragraph. ELI: http://data.europa.eu/eli/dec/2026/2232/oj ISSN 1977-0677 (electronic edition)

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