From 1 July 2026, a new flat-rate customs duty of €3 will apply to each shipment of distance sales of imported goods (VADBI) with a value of €150 or less. This reform, stemming from Regulation (EU) 2026/38211, ends the customs duty exemption that these shipments previously enjoyed. Companies active in cross-border e-commerce must anticipate these changes now.
What is changing for VADBI?
Until now, distance sales of imported goods with a value of €150 or less were exempt from customs duty. Regulation (EU) 2026/3821 removes this exemption and introduces instead a flat-rate customs duty of €3 per shipment2.
This new duty applies systematically:
- regardless of the VAT regime used (IOSS, simplified regime or standard VAT);
- regardless of the type of customs declaration (H1 or H7).
A European reform, national implementation
The €3 customs duty stems from a Council Regulation of the European Union and therefore applies across all Member States from 1 July 2026.
The technical details set out later in this article (DELTA H7, DELTA IE, procedure codes, EORI number) correspond to their implementation in the French customs system. Each Member State integrates the same European rule through its own national customs clearance tools, operators active in several EU countries must therefore check the specific arrangements of each relevant customs authority.
Why this reform? Restoring competitive fairness
This measure meets a clear objective: to end the competitive imbalance between e-commerce operators and other distribution channels. It also enables customs authorities to better regulate import flows linked to cross-border online commerce, which has grown strongly in recent years.
What is changing in practice in the French customs system
Several technical adjustments accompany the entry into force of this reform:
| Item | Before 1 July 2026 | From 1 July 2026 |
|---|---|---|
| Customs duty exemption (VADBI ≤ €150) | Procedure code C07 | Removed – replaced by procedure code F53 |
| Operator credit number (DELTA H7) | Optional | Mandatory, regardless of the VAT regime |
| “Buyer” data (DELTA IE) | Optional | Mandatory for VADBI flows |
| Designation of declarant / representative | – | Must be associated with an EORI number; the final consumer can no longer be designated as declarant or representative |
Product identifier (PID): a new piece of data to anticipate
The reform also introduces a new piece of data that will eventually be mandatory in customs declarations: the product identifier (PID). Four codes have been created for this purpose:
- C127 – Identifier provided by the seller or platform (M-PID)
- C128 – Non-standardised identifier provided by the manufacturer (NS-PID)
- C129 – Standardised identifier provided by the manufacturer, if available (S-PID)
- Y189 – Absence of a standardised PID for the product
This data will eventually become mandatory, but providing it remains optional until 1 November 2026. This transitional period gives operators time to structure their data exchanges with manufacturers and sales platforms.
Customs reform: we take care of the details, you stay in control
Procedure codes, EORI, DELTA H7/IE declarations… Entrust the adaptation of your e-commerce flows to our customs and international tax experts before the 1 July 2026 deadline.
Noémie Almot
Community Manager & Copywriter
Noémie is a specialised writer at ASD Group. She authors and manages blog posts and news updates across our websites, focusing on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and instructive writing style, Noémie transforms complex technical and regulatory topics into accessible and practical content for businesses.
- Regulation (EU) 2026/382 ↩︎
- douane.gouv.fr (in French) ↩︎
