(2)in Article 155(3), first subparagraph, the following point (c) is added:
(c)for the part that is to cover import duty and other charges to be incurred for goods released under a customs declaration for release for free circulation of 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, the reference amount shall correspond to an estimate of the import duty and of the other charges expected to be incurred.’;