As of 1 July 2026, the new temporary €3 customs duty on eligible low-value consignments enters into application across the EU.

As such, we would like to draw your attention to the publication today in the Official Journal of the European Union of Commission Delegated Regulation (EU) 2026/1022, which amends the Union Customs Code Delegated Act (Regulation (EU) 2015/2446 - attached) to provide the detailed customs rules necessary for the implementation of the new regime.

The Commission has also published guidance for Member States and trade to support the practical application of the new rules. While the guidance is not legally binding, it reflects the Commission's interpretation of the legislation and is intended to evolve over time in light of stakeholders' experience.