Ireland bans imports of goods from Israeli settlements

Ireland has formally brought into operation the Israeli Settlements in the Occupied Palestinian Territory (Prohibition of Importation of Goods) Act 2026, banning the import of goods originating in Israeli settlements. The measure takes effect through three statutory instruments published in Iris Oifigiúil on 15 September 2026: the Commencement Order (S.I. No. 471 of 2026), the Designation of Postal Codes Order (S.I. No. 472 of 2026) and the Prescribed Forms Regulations (S.I. No. 473 of 2026).

The Commencement Order brings the 2026 Act into operation and simultaneously amends the Customs Act 2015 to create a right of appeal where an application for an exemption under the 2026 Act is rejected by the Revenue Commissioners. The Designation of Postal Codes Order identifies the prohibited postcodes to which the Act applies, while the Prescribed Forms Regulations set out the forms and certificates governing exemptions.

Designated postal codes

The Designation of Postal Codes Order designates the postal codes to which the 2026 Act applies — the “prohibited postcodes” for its purposes. These postcodes correspond to the European Commission’s list of non-eligible locations for preferential tariff treatment under the EU-Israel Association Agreement, that is, Israeli settlements.

• Prohibited postcodes are those on the Commission’s non-eligible list.
• The list covers goods originating in Israeli settlements in the occupied Palestinian territory.
• The postcodes are set out in Schedule II to the Designation of Postal Codes Order 2026.

Exemption procedure

The Prescribed Forms Regulations (S.I. No. 473 of 2026) establish the mechanism by which an importer may apply for, receive or be denied an exemption when intending to import into the State goods originating in a postcode listed in Schedule II to the Designation Order.

• Importers must use the prescribed forms and certificates to seek an exemption.
• Applications are assessed by the Revenue Commissioners.
• A rejected application now carries a right of appeal under the Customs Act 2015, as amended by the 2026 Act.

Impact on importers

The three instruments together create a complete regulatory framework: the Act’s commencement, the territorial scope through designated postal codes, and the procedural route for exemptions and appeals. Any importer of goods from occupied Palestinian territory settlements is now subject to the prohibition unless a valid exemption is obtained.

The measure aligns Irish law with the European Commission’s position on preferential tariff treatment under the EU-Israel Association Agreement, extending that logic into a domestic import ban. Importers affected should review the designated postal codes and the prescribed exemption forms before bringing goods into the State.

Source: Iris Oifigiúil, No. 74, 15 September 2026, Section I, p. 1 (official references: S.I. No. 471 of 2026, S.I. No. 472 of 2026, S.I. No. 473 of 2026).