- \n
- the VAT regime<\/strong> used (IOSS, simplified regime or standard VAT regime);<\/li>\n\n\n\n
- the type of customs declaration<\/strong> (H1 or H7).<\/li>\n<\/ul>\n\n\n\n
\n
A European measure with national implementation.<\/strong> The \u20ac3 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<\/mark>; each Member State integrates the same rule through its own customs clearance tools.<\/em><\/p>\n<\/blockquote>\n\n\n\n
Objective: restoring fairness between economic models<\/h2>\n\n\n\n
This measure aims to end the competitive imbalance between e-commerce operators<\/strong> and other distribution channels, while enabling better regulation of cross-border online trade import flows.<\/p>\n\n\n\n
What is changing in practice in the French customs system<\/h2>\n\n\n\n
Several technical adjustments accompany this reform:<\/p>\n\n\n\n
Element<\/th> Before<\/th> From 1 July 2026<\/th><\/tr><\/thead> Customs duty exemption (VADBI \u2264 \u20ac150)<\/td> Procedure code C07<\/td> Removed \u2014 replaced by procedure code F53<\/strong><\/td><\/tr> Operator credit number (DELTA H7)<\/td> Optional<\/td> Mandatory<\/strong>, regardless of the VAT regime<\/td><\/tr> \u201cBuyer\u201d data (DELTA IE)<\/td> Optional<\/td> Mandatory<\/strong> for VADBI flows<\/td><\/tr> Designation of declarant \/ representative<\/td> \u2014<\/td> Must be associated with an EORI number<\/strong>; the final consumer can no longer be designated as declarant or representative<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n A product identifier to prepare for<\/h2>\n\n\n\n
A new data element must also be provided in declarations: the product identifier (PID). Several codes have been created for this purpose:<\/p>\n\n\n\n
- \n
- C127<\/strong> \u2013 Identifier provided by the seller or platform (M-PID)<\/li>\n\n\n\n
- C128<\/strong> \u2013 Non-standardised identifier provided by the manufacturer (NS-PID)<\/li>\n\n\n\n
- C129<\/strong> \u2013 Standardised identifier provided by the manufacturer, if available (S-PID)<\/li>\n\n\n\n
- Y189<\/strong> \u2013 Absence of a standardised PID for the product<\/li>\n<\/ul>\n\n\n\n
This data will eventually become mandatory, but its provision remains optional until 1 November 2026<\/strong>, giving operators time to structure exchanges with manufacturers and platforms.<\/p>\n\n\n\n
Companies active in cross-border e-commerce should therefore start preparing for these changes now<\/strong> in order to adapt their customs and declaration processes.<\/p>\n\n\n\n
<\/span>Prepare for the customs reform today<\/h3>
Our customs and international tax experts will help you adapt your declarations<\/strong> (DELTA H7\/IE, procedure codes, EORI) and secure your e-commerce flows<\/strong> before the entry into force on 1 July 2026.<\/p><\/div>
- C128<\/strong> \u2013 Non-standardised identifier provided by the manufacturer (NS-PID)<\/li>\n\n\n\n
- the type of customs declaration<\/strong> (H1 or H7).<\/li>\n<\/ul>\n\n\n\n
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