The General Customs Directorate notes that the current duty-free limit for shipments valued at up to €150 will be completely eliminated as of July 1, 2026. Instead, there will be a new flat-rate duty of €3. This €3 applies per category of goods, i.e., per item listed on the customs declaration. This applies when the import is exempt from value-added tax via the Import One-Stop Shop (IOSS) or when the shipment is a mail order.
Practical example:
A shipment containing socks, cable ties, and pants (= 3 different categories) would therefore incur a flat-rate customs duty of 9 €.
Delegated Regulation (EU) 2015/2446 sets out key provisions in this regard:
- Under the IOSS procedure, only the IOSS user or their indirect representative may act as the importer of record—not the recipient of the goods.
- A fundamental prerequisite for the imposition of the flat-rate duty is the existence of a distance sale as defined by the VAT System Directive, whereby one of the relevant factors is whether the goods were already located within the EU at the time of sale.
- An anti-abuse clause is also being introduced, under which the presentation of the goods may be used as an indication of a distance sale. It is also clarified that Article 177 of the Union Customs Code does not apply in the context of flat-rate customs clearance.
Technical Implementation in Germany
In Germany, the flat-rate duty is levied on a transaction-by-transaction basis through the ATLAS applications IMPOST and Zollbehandlung. Payment is contingent upon the use of a current deferral of payment under Article 110(b) of the Union Customs Code.
The assessed duties are notified on the 16th of the following month via the COMTAX notification message, which lists customs duties and, if applicable, import sales tax separately. No major structural changes to the participant messages are planned; only individual fields will be adjusted or renamed.
Overall Safety Requirements: Anyone wishing to take advantage of the current payment deferral must provide a total security deposit, the reference amount of which must be adjusted for existing authorizations. Authorized economic operators eligible for customs simplifications cannot take advantage of the otherwise available reduction in the security deposit and must apply for a separate authorization with full security coverage, as well as their own deferral accounts, for flat-rate duties on distance sales.
Note: Companies engaged in distance selling as of July 1, 2026, should contact the relevant main customs office or deferral office to make the necessary adjustments regarding payment deferrals, total security, and reference amounts in a timely manner.