- From 1 July 2026, the EU removes the customs duty exemption for imported distance sales of goods worth €150 or less and introduces a flat €3 duty per consignment.
- The €3 duty applies regardless of the VAT regime used (IOSS, simplified, or standard) and regardless of whether the declaration is H1 or H7.
- In France’s customs system, the exemption code C07 is replaced by F53; operator credit number becomes mandatory; buyer data becomes mandatory for VADBI flows; and the final consumer can no longer be the declarant or representative.
- A new product identifier (PID) must be included using one of four codes (C127, C128, C129, or Y189), though this requirement is optional until 1 November 2026.
- Businesses in cross-border e-commerce should update their customs and declaration processes now to prepare for the new rules.
Source: asd-int.com
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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