Catherine Connolly (Galway West, Independent)
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303. To ask the Minister for Finance if he will provide details of the processes and mechanisms used by Ireland’s customs and excise authorities to identify goods from illegal Israeli settlements in occupied Palestinian territory, and in particular to distinguish between such goods and services and those from Israel. [2025/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that there are no restrictive measures on goods coming from Palestine. Both Palestine and Israel have Free trade agreements with the EU.

However, goods produced in the Israeli settlements located within the territories brought under Israeli administration since June 1967 are not entitled to benefit from preferential tariff treatment under the EU-Israel Association Agreement.

Where there is a claim for preferential tariff treatment under the EU-Israel Association Agreement, Revenue implements appropriate checks to ensure that the goods covered by such claims are eligible for preferential tariff treatment.