Article 1
Chapter V of Title II of Regulation (EC) No 1186/2009 is deleted.
Council Regulation (EU) 2026/382 of 11 February 2026 amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief
Council Regulation (EU) 2026/382 of 11 February 2026 amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
Article 3
1. By 1 October 2026 and every month thereafter, the Commission shall assess whether a diversion of trade flows occurs. If the Commission determines that a diversion of trade flows has occurred, it shall, where appropriate, submit a proposal for the transitional measure laid down in Article 2 to cover all goods in a consignment the intrinsic value of which does not exceed a total of EUR 150. 2. By 1 December 2027, the Commission shall assess whether a centralised Union IT infrastructure to levy import duties on distance sale consignments will be realistically operational by 1 July 2028. If the Commission determines that it will not be operational by that date, it shall, where appropriate, submit a proposal to extend the transitional measure laid down in Article 2.
Article 4
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 1 July 2026.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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