On 1 July 2026, the customs relief for consignments of up to €150 ended. To make the temporary €3 duty workable, the Commission amended the implementing rules of the Union Customs Code through Delegated Regulation (EU) 2026/1022 of 30 April 2026 and Implementing Regulation (EU) 2026/1200 of 5 June 2026.
The duty
Regulation (EU) 2026/382 removed the relief. From 1 July 2026 to 1 July 2028, a temporary duty of €3 per item applies in consignments of up to €150, in two situations: where the importation is exempt from VAT under the Import One Stop Shop, and where the goods are in a postal consignment as defined in the Delegated Regulation.
What changed in the declaration rules
Delegated Regulation 2026/1022:
- The definition of goods in postal consignment changes. It now covers goods in a consignment of up to €150 sold in distance sales of imported goods, other than those under the Import One Stop Shop and goods with preferential treatment.
- There is a separate definition of an item: one or more goods in a consignment with the same tariff classification, description and, where required, origin.
- The scope of the H7 declaration, the simplified declaration for e-commerce consignments, is adjusted.
- New definitions and data requirements apply for product identification.
Implementing Regulation 2026/1200:
- Rules on comprehensive guarantees are extended, including for goods released under the Import One Stop Shop.
- Without the Import One Stop Shop, the competent customs office for release for free circulation is in the Member State of destination.
- Each item is in principle taxed separately. Grouping is possible only as a simplification.
- In groupage consignments with separate distance sales, those sales must be treated separately and the temporary duty charged where it applies.
- Annex B changes, with the relief code removed and new codes for low-value consignments.
Timing
The changes apply from 1 July 2026. Certain new data requirements on product identification became mandatory only from 1 November 2026, though the data could be provided voluntarily from 1 July 2026.
What to check
- Ask your customs agent how items are defined in your declarations, since this drives the amount of duty.
- If you do not use the Import One Stop Shop, check where your declarations must now be filed.
- Check whether your guarantee covers the extra duties.
- See also the €2 handling fee.
mr. J. el Khalfioui LL.M.