- From 1 July 2026, the EU will replace the €150 customs exemption for qualifying distance-sales shipments with a flat €3 customs duty per item/declaration line.
- The new charge applies to remote-sales shipments under the VAT Directive; the final rules are still under discussion at EU level.
- In Germany, the flat duty will be handled in ATLAS IMPOST and ATLAS Zollbehandlung, and a deferred payment arrangement under UCC Art. 110(b) is required.
- ATLAS IMPOST will also require deferred payment for customs duties, with monthly notifications via COMTAX; technical changes are expected by end of May 2026.
- Companies planning to use the regime from 1 July 2026 should contact their local customs office early and, if needed, adjust the reference amount for any global guarantee.
Source: zoll.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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