Article 1 · Commission Delegated Regulation (EU) 2026/1022

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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.