EU amends customs rules to apply EUR 3 duty on low-value distance-sale imports
Customs declaration teams must apply the EUR 3 duty and destination-office lodging to imported distance-sale consignments under EUR 150 from 1 July 2026
Change
The European Commission adopted Commission Implementing Regulation (EU) 2026/1200, amending Implementing Regulation (EU) 2015/2447 to apply the temporary EUR 3 customs duty to distance-sale imported consignments with an intrinsic value not exceeding EUR 150; it is binding in all Member States and applies from 1 July 2026.
Why it matters
Following the removal of the low-value duty relief by Council Regulation (EU) 2026/382, each item in a multi-item declaration is treated as a separate customs declaration unless an Article 177 simplification authorisation applies, and grouped consignments verified as individual distance sales attract the duty per item. The competent office for release for free circulation must sit in the destination Member State where the import special scheme is not used. Annex B adds code F53 and a tariff-preference code for the EUR 3 duty and deletes relief code C07, and postal consignments must carry the prescribed labels and customs-status proof. These constraints apply from 1 July 2026.
Implications
- — Customs-declaration software providers and Member State customs-IT teams must deploy the Annex B changes — add code F53, add the EUR 3 tariff-preference code, delete code C07, update the H1/H6/H7 procedure mappings — before 1 July 2026, or declarations cannot apply the duty correctly.
- — Customs-declaration teams at importers and brokers must treat each item in a multi-item declaration as a separate declaration, except under an Article 177 simplification authorisation, and split grouped consignments that verification shows are individual distance sales, or the EUR 3 duty is mis-applied.
- — Postal operators' customs-compliance teams must affix the Annex 72-01/72-02 labels to consignments they convey and transmit or enclose proof of Union customs status or the MRN to the destination office, or consignments are non-compliant at destination customs from 1 July 2026.
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