It comes as the next phase of the scheme is due to launch tomorrow (8 January) for non-European travellers.
Ms Eastwood has said: “Seamless cross-border travel is vital to Northern Ireland’s tourism industry, with 70% of international visitors entering via the Republic of Ireland.
“As recognised by previous UK Immigration Ministers, the ETA scheme introduces unnecessary bureaucracy that could discourage visitors from coming here. Tourism is already facing significant challenges, not least in the form of a planned hike in National Insurance contributions, and we cannot afford a policy that jeopardises £210 million in annual revenue. The choice to proceed with unmitigated implementation of this is incredibly disappointing.
“Under the last UK Government, Alliance made vital progress in securing an exemption for non-visa third-country permanent residents in the Republic of Ireland. This was a recognition of the unique circumstances of the island, and now the government has the opportunity to build on that by offering a short-term ETA exemption for visitors to Northern Ireland, such as a five-to-seven-day window.
“This would allow us to remain competitive without undermining UK border security. It’s a practical and proportionate solution the government must urgently consider.
"All-island tourism is marketed internationally under the principles of the Good Friday Agreement, and as a co-guarantor of the Agreement, the UK Government has a duty to uphold its spirit by ensuring seamless cross-border travel.
“I will continue to push for a fair solution that protects our tourism sector and ensures Northern Ireland remains an attractive destination for international visitors.”