Article 1Delegated Regulation (EU) 2015/2446 is amended as follows:#
Delegated Regulation (EU) 2015/2446 is amended as follows:
(1)Article 1 is amended as follows:
(a)points (24) and (25) are replaced by the following:
(24)‘goods in postal consignment’ means 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, excluding goods the importation of which is exempt from VAT in accordance with Article 143(1), point (ca), of that Directive, and goods which benefit from preferential measures, including those provided for in customs union agreements;
(25)‘postal operator’ means an operator established in and designated by a Member State to provide the international services governed by the Universal Postal Convention adopted on 10 July 1984 under the aegis of the United Nations Organisation, responsible to convey items of correspondence and goods contained in a postal parcel or package;’;
(b)the following points are added:
(57)‘product identifier’ means a unique alphanumeric code assigned to a specific model, batch or article, at any packaging level, ensuring its precise, unambiguous identification and traceability at every stage of the supply chain, from the offering for sale, including online or distance sale, to the sale and supply, and to post-market activities;
(58)‘merchant product identifier’ means a product identifier assigned by an online seller, marketplace or platform;
(59)‘non-standardised manufacturer product identifier’ means a product identifier that is assigned by a manufacturer, producer or product supplier and which does not rely on internationally recognised standards;
(60)‘standardised manufacturer product identifier’ means a product identifier that is assigned by a manufacturer, producer or product supplier and which relies on internationally recognised standards;
(61)‘item’ means one or more goods in a consignment sharing the same tariff classification, description and, if provided in accordance with the data requirements applicable to the relevant customs declaration or to the data to be provided or made available to the customs authorities, origin.’;
(2)In Title III, Chapter 3, Section 1, the heading of Subsection 1 is deleted;
(3)In Article 104, paragraph 2 is deleted;
(4)In Article 106, paragraph 4 is deleted;
(5)Article 113a is amended as follows:
(a)paragraph 2 is replaced by the following:‘2.Where the postal operator does not make the particulars required for the entry summary declaration of goods conveyed under the responsibility of a postal operator available to a carrier who is obliged to lodge the rest of the particulars of the declaration through the system referred to in Article 182(1) in Implementing Regulation (EU) 2015/2447, either the postal operator of destination in cases where the goods are consigned to the Union, or the postal operator of the Member State of first entry in cases where the goods are transiting through the Union, shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.’;
(b)paragraph 4 is replaced by the following:‘4.Where the third country postal operator does not make the particulars required for the entry summary declaration of goods conveyed under the responsibility of a postal operator available to a carrier who is obliged to lodge the rest of the particulars of the declaration through the system referred to in Article 182(1) in Implementing Regulation (EU) 2015/2447, the third country postal operator at the country of dispatch, if the goods are transhipped through the Union, shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.’;
(6)In Article 138, point (f) is deleted;
(7)In Article 140(1), point (d) is replaced by the following:
(d)goods conveyed under the responsibility of a postal operator or goods in an express consignment the value of which does not exceed EUR 1000 and which are not liable for export duty;’;
(8)Article 141 is amended as follows:
(a)paragraph 3 is deleted;
(b)paragraph 4 is replaced by the following:‘4.Goods conveyed under the responsibility of a postal operator the value of which does not exceed EUR 1000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.’;
(9)In Article 142, point (b) is replaced by the following:
(b)goods in respect of which an application for the repayment of duty or other charges is made unless such application relates to the invalidation of the customs declaration for release for free circulation of goods subject to relief from import duty in accordance with Article 25(1) of Regulation (EC) No 1186/2009;’;
(10)Article 143a is replaced by the following:‘Article 143aDeclaration for release for free circulation of goods in a consignment of an intrinsic value not exceeding EUR 150 sold in distance sales(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.’;
(11)Article 144 is replaced by the following:‘Article 144Customs declaration for goods conveyed under the responsibility of a postal operator(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.’
;
(12)In Article 148(3), the following subparagraph is added:‘This paragraph shall not apply to distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, in a consignment of an intrinsic value not exceeding EUR 150.’;
(13)Annex B is amended in accordance with the Annex to this Regulation.
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.
(1)Title I is amended as follows:
(a)in Chapter 2, Section 1, the rows relating to columns F40, F41, F42, F43, F44, F45, H1, H6 and H7 are replaced by the following:F40 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Road master transport document information | Articles 5(9) and 127 of the CodeF41 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Rail master transport document information | Articles 5(9) and 127 of the CodeF42 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned | Articles 5(9) and 127 of the CodeF43 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Minimum dataset lodged pre-loading in accordance with Article 106(1), second subparagraph, and in accordance with Article 113(2) | Articles 5(9) and 127 of the CodeF44 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Receptacle identification number lodged pre-loading in accordance with Article 106(1), second subparagraph, and in accordance with Article 113(2) | Articles 5(9) and 127 of the CodeF45 | Entry summary declaration – Goods conveyed under the responsibility of a postal operator – Partial dataset – Master bill of lading only | Articles 5(9) and 127 of the CodeH1 | Declaration for release for free circulation and Special procedure – Specific use – Declaration for end-use. | Declaration for release for free circulation: Articles 5(12), 162 and 201 of the CodeDeclaration for end-use: Articles 5(12), 162, 210 and 254 of the CodeH6 | Customs declaration for release for free circulation of goods conveyed under the responsibility of a postal operator | Articles 5(12), 162 and 201 of the CodeH7 | Customs declaration for release for free circulation of goods in a consignment of an intrinsic value not exceeding EUR 150 | Articles 5(12), 162 and 201 of the Code
(b)Chapter 3 is amended as follows:
(i)in Section 11, the table ‘Data requirements table – Import’ is amended as follows:
(1)in the row relating to D.E. No 12 10 000 000 (Deferred payment), in column H7, ‘[54]’ is deleted;
(2)in the row relating to D.E. No 14 03 038 000 (Method of payment), in column H7, ‘[54]’ is deleted;
(3)in the row relating to D.E. No 14 03 039 000 (Tax type), in column H7, ‘B’ is inserted;
(4)in the row relating to D.E. No 14 03 040 000 (Tax base), in column H7, ‘B’ is inserted;
(5)in the row relating to D.E. No 14 03 040 006 (Quantity), in column H7, ‘B’ is inserted;
(6)in the row relating to D.E. No 14 03 040 014 (Amount), in column H7, ‘B’ is inserted;
(7)in the row relating to D.E. No 14 03 040 041 (Tax rate), in column H7, ‘B’ is inserted;
(8)in the row relating to D.E. No 14 03 040 043 (Tax amount), in column H7, ‘B’ is inserted;
(9)in the row relating to D.E. No 14 16 000 000 (Total duties and taxes amount), in column H7, ‘B’ is inserted;
(ii)in Section 13, the table ‘Notes’ is amended as follows:
(1)in the row relating to Note number [34], the text in the column relating to Note description is replaced by the following:‘Not for use in the case of goods conveyed under the responsibility of a postal operator or carriage by fixed transport installations.’;
(2)in the row relating to Note number [37], the text in the column relating to Note description is replaced by the following:‘Not for use in the case of goods conveyed under the responsibility of a postal operator or carriage by fixed transport installations or rail.’;
(3)the row relating to Note number [54] the text in the column relating to Note description is replaced by the following:‘Not used’;
(4)in the row relating to Note number [57], the text in the column relating to Note description is replaced by the following:‘This information is not required in cases of multiple goods packed together and for goods conveyed under the responsibility of a postal operator.’;
(2)Title II (Notes in relation with data requirements) is amended as follows:
(a)in the notes relating to data element ‘12 03 000 000 Supporting document’, the following paragraphs are added:‘Data requirements table column H1 and H6:The merchant product identifier, the non-standardised manufacturer product identifier and, if it exists for the item, the standardised manufacturer product identifier, as defined in Article 1, points (58), (59) and (60), respectively, of this Regulation, shall be provided for each item regarding goods sold in distance sales of imported goods, as defined in Article 14(4), point (2), of Directive 2006/112/EC.Data requirements table column H7:The merchant product identifier, the non-standardised manufacturer product identifier and, if it exists for the item, the standardised manufacturer product identifier, as defined in Article 1, points (58), (59), and (60), respectively, of this Regulation, shall be provided for each item regarding goods sold in distance sales of imported goods, as defined in Article 14(4), point (2), of Directive 2006/112/EC.’;
(b)in the notes relating to data element ‘12 03 001 000 Reference number’, the following paragraph is inserted before the paragraph ‘Data requirements table column I1’:‘Data requirements table columns H1, H6, H7:Enter the specific data required as ‘Supporting document’ related to declarations covered by this column.’;
(c)in the notes relating to data element ‘13 05 000 000 Declarant’, the text is replaced by the following:‘All relevant data requirements table columns used, except H7:This data element is used in order to provide relevant information relating to the declarant.Data requirements table columns H1, H6, H7:This data element is used in order to provide relevant information relating to the declarant, in case of goods in a consignment with an intrinsic value not exceeding EUR 150 and in a distance sale of imported goods, as defined in Article 14(4), point (2), of Directive 2006/112/EC.The declarant shall be one of the following:
(a)the person making use of the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC or his or her indirect representative;
(b)the person making use of the special arrangements laid down in Title XII, Chapter 7 of Directive 2006/112/EC or his or her indirect representative;
(c)the indirect representative of the importer, where point (a) or (b) does not apply;
(d)where point (a), (b) or (c) does not apply, any other person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared, and who is able to present the goods in question or to have them presented to customs.’;
(d)in the notes relating to data element 18 05 000 000 (Description of goods),
(a)the sentence ‘Data requirements table columns B1, B2, H1 to H5, H8 and I1’ is replaced by:‘Data requirements table columns B1, B2, H1 to H8 and I1’
(b)the sentence ‘Data requirements table columns D3, G4, G5, H6 and H7’ is replaced by:‘Data requirements table columns D3, G4, and G5’
(e)in the notes relating to data element 18 10 000 000 (Type of goods), the sentence ‘Using the relevant Union code, enter the type of goods in postal consignment.’ is replaced by:‘Using the relevant Union code, enter the type of goods conveyed under the responsibility of a postal operator.’
Annex B to Delegated Regulation (EU) 2015/2446 is amended as follows:
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.