- The Regulation abolishes the customs duty exemption for low‑value consignments (goods with an intrinsic value not exceeding EUR 150) by deleting Chapter V of Title II of Regulation (EC) No 1186/2009. [eur-lex.europa.eu]
- This change addresses systematic abuse of the EUR 150 threshold, notably through undervaluation and artificial splitting of consignments, practices that expanded with the growth of e‑commerce. [eur-lex.europa.eu]
- The Regulation builds on earlier reforms that removed the import VAT exemption for low‑value goods (effective since 1 July 2021), closing remaining gaps that distorted competition and eroded public revenues. [eur-lex.europa.eu]
- It reflects the reality of a digitalised customs environment, where electronic data are available for all imports, making a value‑based customs duty relief no longer justified on administrative‑burden grounds. [eur-lex.europa.eu]
- The objective is to better protect the financial interests of the EU and Member States and ensure a more level playing field for EU businesses, particularly in the context of high volumes of small parcels entering the Union. [eur-lex.europa.eu]
Source
See also
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