#32026R1200EU rules for applying the temporary EUR 3 customs duty on low-value distance sales
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation updates EU customs procedures so customs authorities can apply the new temporary EUR 3 duty to imported distance-sale goods worth EUR 150 or less. These low-value consignments are no longer covered by the previous customs duty relief, so customs systems, guarantees, and declaration rules need to reflect that change. The practical impact falls mainly on e-commerce sellers, platforms, postal operators, couriers, customs representatives, and importers handling low-value goods from outside the EU. They may need to adjust guarantee arrangements, customs declaration routing, and processes for postal consignments, especially where goods are declared in the Member State of destination.
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Key Changes
- Allows comprehensive guarantees to be used for low-value distance-sale imports now subject to the temporary EUR 3 customs duty
- Requires customs declarations in certain non-special-scheme cases to be lodged in the Member State of destination
- Updates postal transit and postal charge rules to align with revised definitions for postal consignments
Obligations
What this law requires
Customs authorities must allow the use of comprehensive guarantees for release for free circulation of distance-sale goods imported from third countries or third territories where the supplier is authorised to use the special VAT import scheme under Directive 2006/112/EC.
Customs authorities must allow the use of comprehensive guarantees for release for free circulation of goods in postal consignments that are subject to the temporary EUR 3 customs duty.
Where the special VAT import scheme is not used for distance sales of imported goods, the customs declaration for release for free circulation must be lodged at the competent customs office situated in the Member State of destination.
Operators handling consignments with an intrinsic value not exceeding EUR 150 must treat those consignments as subject to customs duties following deletion of the previous duty relief.