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

• CELEX: Regulation (EU) 2026/382
• Articles: 4

Article 1

Chapter V of Title II of Regulation (EC) No 1186/2009 is deleted.

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.