Nařízení Komise v přenesené pravomoci (EU) 2026/1022 ze dne 30. dubna 2026, kterým se mění nařízení v přenesené pravomoci (EU) 2015/2446, pokud jde o definice, celní prohlášení a datové prvky týkající se dočasného cla ve výši 3 EUR z prodeje na dálku u dováženého zboží v zásilce, jehož vlastní hodnota nepřesahuje 150 EUR

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj. , and in particular Article 7, point (a), Article 131, point (a), (b) and (c), Article 160, and Article 175 thereof,

OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj.

(1) Article 143a of Commission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj). provides for the lodgement of a customs declaration for release for free circulation containing the specific and reduced dataset referred to in Annex B to that Delegated Regulation (the H7 declaration) in respect of a consignment which benefits from relief from import duty in accordance with Article 23(1) of Council Regulation (EC) No 1186/2009Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23 , ELI: http://data.europa.eu/eli/reg/2009/1186/oj). . Council Regulation (EU) 2026/382Council 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 (OJ L, 2026/382, 18.2.2026, ELI: http://data.europa.eu/eli/reg/2026/382/oj). amends Regulation (EC) No 1186/2009 by deleting Articles 23 and 24 thereof with effect from 1 July 2026 . As a consequence, goods of an intrinsic value not exceeding EUR 150 per consignment are now subject to customs duties, and customs authorities are to collect customs duties on goods in such a consignment irrespective of their declared value.

(2) Regulation (EU) 2026/382 introduces a temporary customs duty of EUR 3 per item in consignments the intrinsic value of which does not exceed a total of EUR 150, where the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Council Directive 2006/112/ECCouncil Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1 , ELI: http://data.europa.eu/eli/dir/2006/112/oj). , or the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446 (EUR 3 customs duty). It is therefore necessary to update the rules set out in Delegated Regulation (EU) 2015/2446 concerning the use of the H7 declaration, to ensure that only goods subject to the EUR 3 customs duty may be declared in such a declaration.

(3) To ensure the correct application of the EUR 3 customs duty, it is necessary to amend the definition of goods in postal consignment provided for in Delegated Regulation (EU) 2015/2446 in order to clarify to which goods the EUR 3 customs duty applies, and to revise the scope of the H7 declaration.

(4) It is necessary to establish a formal definition of item in Delegated Regulation (EU) 2015/2446, to make sure that when goods are declared as separate items, the EUR 3 customs duty applies to each of the items. This also occurs when two or more identical items are declared on separate lines in a declaration, although it is allowed to group these identical items and declare them in one line.

(5) The H7 declaration concerns only goods in consignments the intrinsic value of which does not exceed a total of EUR 150, sold in distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC. As that definition covers only goods imported to a customer in the Union, it is not necessary to explicitly exclude goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC (so-called customs procedure 42), which relates to business to business imports, from the scope of Article 143a of Delegated Regulation (EU) 2015/2446.

(6) However, the EUR 3 customs duty applies regardless of whether the goods are declared in the H1, H6 or H7 declaration systems. Therefore, the application of such declarations for goods sold in distance sales remains unchanged.

(7) The change in the definition of goods in postal consignment by this Regulation necessitates corresponding amendments, by replacing this expression by goods conveyed under the responsibility of a postal operator in respect of Entry Summary Declarations (ENS), the customs declaration referred to in Article 144 of Delegated Regulation (EU) 2015/2446, and acts deemed to be customs declarations in accordance with Article 141 of that Delegated Regulation.

(8) In order to limit the implications of applying the facilitation laid down in Article 148(3) of Delegated Regulation (EU) 2015/2446, goods in a consignment of an intrinsic value not exceeding EUR 150, sold in distance sales of imported goods, that are returned after their release for free circulation, should be excluded from eligibility for invalidation of the customs declarations concerned.

(9) Annex B to Delegated Regulation (EU) 2015/2446 sets out the common data requirements for customs declarations, including the H1, H6 and H7 declarations.

(10) The responsibility of properly paying the EUR 3 customs duty upon arrival to the EU should first and foremost lie with the declarant, i.e. the platforms and sellers, or with the carrier or agent declaring the goods to the customs authorities. Only residually, other persons – including the consumer – can declare the goods. For that reason, the concepts of the taxable person liable for import VAT pursuant to Directive 2006/112/EC and of the debtor of the customs debt pursuant to Article 77 of Regulation (EU) No 952/2013 should be further aligned in the case of distance sales of goods in a consignment with an intrinsic value not exceeding EUR 150. Therefore, it is necessary to modify the declarant for the purposes of the H1, H6 and H7 declarations in Annex B to Delegated Regulation (EU) 2015/2446. Corresponding amendments to the names of the ENS columns in that Annex are also necessary to align with the changes in the definition of goods in postal consignment.

(11) To improve controls on goods sold in distance sales of imported goods, new definitions and requirements on product identifiers should be introduced. With a view to minimising the need for IT adjustments in Member States, it is appropriate to include the requirements in the data element Supporting Document in Annex B to Delegated Regulation (EU) 2015/2446.

(12) The application of this Regulation should be deferred in order to be aligned with the date of application of Regulation (EU) 2026/382.

(13) Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,

This Regulation shall enter into force the day following its publication in the Official Journal of the European Union .

It shall apply from 1 July 2026 .

By way of derogation from paragraph 2, point (2), letters (a) and (b) of the Annex shall apply from 1 November 2026 . However, operators may voluntarily provide the data as per point (2), letters (a) and (b) of the Annex from 1 July 2026 .

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).

Article 2 Article 2 1.This Regulation shall enter into force the day following its publication in the Official Journal of the European Union . 2.It shall apply from 1 July 2026 . 3.By way of derogation from paragraph 2, point (2), letters (a) and (b) of the Annex shall apply from 1 November 2026 . However, operators may voluntarily provide the data as per point (2), letters (a) and (b) of the Annex from 1 July 2026 .

Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23 , ELI: http://data.europa.eu/eli/reg/2009/1186/oj).

Article 143a Article 143a Declaration for release for free circulation of goods in a consignment of an intrinsic value not exceeding EUR 150 sold in distance sales

Article 144 Article 144 Customs declaration for goods conveyed under the responsibility of a postal operator

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 (OJ L, 2026/382, 18.2.2026, ELI: http://data.europa.eu/eli/reg/2026/382/oj).

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1 , ELI: http://data.europa.eu/eli/dir/2006/112/oj).

(Article 6(2) of the Code)

Goods in a consignment of an intrinsic value not exceeding EUR 150, sold in distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, may be declared for release for free circulation on the basis of the specific dataset referred to in column H7 of Annex B to this Regulation, on condition that the goods in that consignment are not subject to prohibitions and restrictions.

(Article 6(2) of the Code)

A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in column H6 of Annex B in respect of goods conveyed under its responsibility where the goods fulfil the following conditions:

(a) their value does not exceed EUR 1000;

(b) they are not subject to prohibitions and restrictions.

HAS ADOPTED THIS REGULATION: