A new flat-rate customs duty for distance sales of imported goods

From 1 July 2026, Regulation (EU) 2026/3821 removes the customs duty exemption applicable to distance sales of imported goods (VADBI) with a value of €150 or less. A flat-rate customs duty of €3 will now apply to each relevant consignment2, regardless of:

  • the VAT regime used (IOSS, simplified regime or standard VAT regime);
  • the type of customs declaration (H1 or H7).

A European measure with national implementation. The €3 customs duty stems from an EU Council Regulation and therefore applies across all Member States. The technical details presented below (DELTA H7, DELTA IE, procedure codes, EORI…) correspond to their implementation in the French customs system; each Member State integrates the same rule through its own customs clearance tools.

Objective: restoring fairness between economic models

This measure aims to end the competitive imbalance between e-commerce operators and other distribution channels, while enabling better regulation of cross-border online trade import flows.

What is changing in practice in the French customs system

Several technical adjustments accompany this reform:

ElementBeforeFrom 1 July 2026
Customs duty exemption (VADBI ≤ €150)Procedure code C07Removed — replaced by procedure code F53
Operator credit number (DELTA H7)OptionalMandatory, regardless of the VAT regime
“Buyer” data (DELTA IE)OptionalMandatory for VADBI flows
Designation of declarant / representative—Must be associated with an EORI number; the final consumer can no longer be designated as declarant or representative

A product identifier to prepare for

A new data element must also be provided in declarations: the product identifier (PID). Several codes have been created for this purpose:

  • C127 – Identifier provided by the seller or platform (M-PID)
  • C128 – Non-standardised identifier provided by the manufacturer (NS-PID)
  • C129 – Standardised identifier provided by the manufacturer, if available (S-PID)
  • Y189 – Absence of a standardised PID for the product

This data will eventually become mandatory, but its provision remains optional until 1 November 2026, giving operators time to structure exchanges with manufacturers and platforms.

Companies active in cross-border e-commerce should therefore start preparing for these changes now in order to adapt their customs and declaration processes.

Prepare for the customs reform today

Our customs and international tax experts will help you adapt your declarations (DELTA H7/IE, procedure codes, EORI) and secure your e-commerce flows before the entry into force on 1 July 2026.

Talk to an ASD Group expert >

Noémie Almot
Community Manager & Copywriter

Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.

  1. Regulation (EU) 2026/382 ↩︎
  2. douane.gouv.fr (in French) ↩︎