Regulation (EU) 2026/382, approved on 11 February 2026, introduces significant changes to customs management for e-commerce within the European Union. Among the main measures are the removal of the low-value consignment relief and the introduction of a fixed transitional customs duty that will apply from 1 July 2026 to 1 July 2028.
In order to adapt to this new regulation, the European Commission has prepared amendments to Delegated Regulation (EU) 2025/2446 and Implementing Regulation (EU) 2015/2447. Although the final texts are still pending formal adoption, the main changes that will apply from 1 July 2026 are already known.
A customs duty of €3 will be charged for each line declared in customs. Products sharing the same tariff classification, description and, where applicable, origin may be grouped under the same line.
The measure will apply to consignments with an intrinsic value of €150 or less arising from B2C distance sales and shipped from outside the Customs Territory of the Union (CTU).
Purchases made by consumers in the Canary Islands are also included.
A distance sale is understood as a sale in which the seller, or a third party acting on their behalf, ships the goods directly to the final consumer located in a Member State of the European Union.
The new rules directly affect H7 and H1 declaration models, modifying their use depending on the VAT regime, the existence of tariff preferences and the type of operation.
The most relevant developments include:
Code C07 will be removed from customs declarations related to e-commerce.
Codes F48, corresponding to IOSS, and F49, corresponding to SA, will remain in place.
In addition, the new code F53 is introduced for consignments where import VAT is collected through the standard mechanism, meaning outside IOSS or special arrangements.
A new preference “5” is introduced in the H1 declaration for calculating customs duties according to TARIC.
In both H7 and H1 declarations, it will be mandatory to declare the following in “supporting documents”:
In addition, the standardised manufacturer product identifier or code Y081, indicating that such identifier does not exist, must also be included.
The general possibility of invalidating declarations after release has been granted for distance sales operations will be removed.
The AEAT has scheduled a webinar on 19 May to explain these changes in greater detail.
An updated technical guide is expected to be published prior to the webinar.
Source: AEAT
