(1)Council Regulation (EU) 2026/382note introduces a temporary customs duty of EUR 3 per item in consignments the intrinsic value of which does not exceed a total of EUR 150, where the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Council Directive 2006/112/ECnote or the goods are in a postal consignment, which are defined in Article 1, point (24), of Commission Delegated Regulation (EU) 2015/2446note as goods sold in distance sales. Commission Delegated Regulation (EU) 2026/2152note establishes the amount of the Union handling fee introduced by Article 20(2) of Regulation (EU) 2026/2108 of the European Parliament and of the Councilnote for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales.
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