Small packages imported: the European customs duty of 3 € comes into force, the TPC is repealed
The European Commission is continuing to modernise customs rules for e-commerce with the adoption of Delegated Regulation (EU) 2026/1022.
This text amends Delegated Regulation (EU) 2015/2446, which complements the Union Customs Code, in order to adapt reporting formalities for distance sales of imported goods with an intrinsic value not exceeding EUR 150.
In practice, this regulation does not create a new customs duty. It shall accompany the entry into force on 1 July 2026 of the European flat-rate customs duty of EUR 3 applicable to certain small imported packages and shall adapt the reporting formalities necessary for its implementation.
This reform also marks a change for French operators. The French small parcel tax (TPC), which was provisionally introduced from 1 March 2026, has been officially repealed since 1 July 2026. This national scheme thus leaves room for the new European flat-rate customs duty of EUR 3 under a harmonised EU-wide mechanism.
DGDDI also states that the repeal of the CPT does not call into question transactions already validated before 1 July 2026, for which the tax remains due. However, H7 declarations filed or validated from that date are no longer subject to this fee. As a reminder, H7 is a simplified clearance tool mainly used by express carriers for small shipments up to 150 €.
Although these developments may seem very technical, they directly concern e-commerce actors. Sales platforms, postal operators, carriers, customs representatives and companies that regularly import low-value goods will have to adapt their procedures to meet the new reporting requirements.
Beyond the regulatory aspect, this reform responds to a very concrete reality, as the number of small packages imported into the European Union continues to rise.
It aims to harmonise rules across all Member States, facilitate customs controls and ensure more balanced competition between European sellers and platforms established outside the Union
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