European Union: Regulation (EU) 2026/382 eliminating threshold-based customs duty relief under Regulation (EC) No. 1186/2009 enters into force with grace period

On 10 March 2026, Regulation (EU) 2026/382 amending Regulation (EC) No. 1186/2009 as regards the elimination of the threshold-based customs duty relief enters into force with grace period. The Regulation removes customs duty relief for consignments with an intrinsic value of up to EUR 150. Between 1 July 2026 and 1 July 2028, the Regulation establishes a transitional measure. The transitional measure introduces a customs duty of EUR 3 per item in consignments with an intrinsic value not exceeding EUR 150. It applies to imports that are exempt from VAT under the Import One-Stop Shop scheme, or to goods in postal consignments. The transitional measure will cease to apply on 1 July 2028, unless the centralised Union IT infrastructure for the effective calculation and notification of customs debt is not operational by that date, in which case it may be extended.