Key data
| Regulation | Correction of Delegation (EU) 2026/1022 — amends Delegated Regulation (EU) 2015/2446. CELEX reference: 32026R1022R(02) |
|---|---|
| Publication | August 4, 2026 |
| Entry into force | July 1, 2026 (linked to publication in Official Journal L, 2026/1022) |
| Affected parties | E-commerce platforms, importers and logistics operators with shipments from outside the EU with intrinsic value not exceeding 150€ |
| Category | European Regulation — Customs and Foreign Trade |
| Applicable tariff | 3€ per shipment with intrinsic value not exceeding 150€ |
| Year | 2026 |
E-commerce platforms and logistics operators managing low-value shipments from third countries—especially from Asia—have a specific technical obligation from July 1, 2026: correctly declare the new temporary tariff of 3€ per shipment on each package with intrinsic value not exceeding 150€.
The regulatory reference is the correction of Delegation (EU) 2026/1022, which amends Delegated Regulation (EU) 2015/2446. This correction—published in the Official Journal on August 4, 2026—does not change the tariff amount, but does correct critical technical aspects: definitions, customs declaration models and data elements. Errors in these fields can result in incorrect declarations and customs clearance problems.
What does this regulation establish?
The regulatory framework is based on Delegated Regulation (EU) 2015/2446, which regulates customs procedures in the EU. Delegation (EU) 2026/1022 introduced the temporary 3€ tariff on distance sales of imported goods in shipments with intrinsic value not exceeding 150€. The correction now published (CELEX: 32026R1022R(02)) corrects technical errors in three specific areas:
| Corrected area | What is corrected | Practical impact |
|---|---|---|
| Definitions | Terms and concepts associated with the 3€ tariff and low-value shipments | Classification and labeling systems must reflect the corrected definitions |
| Customs declarations | Models and structure of declarations for shipments with value ≤ 150€ | Declaration forms and workflows must be updated according to the corrected model |
| Data elements | Specific data fields linked to the 3€ levy | Declaration IT systems must incorporate the corrected fields |
The correction does not modify the tariff amount (it remains 3€) nor the application threshold (150€ of intrinsic value). What changes are the technical requirements for how this levy is declared and documented to customs authorities.
Economic and operational impact
The direct economic impact of the 3€ tariff is fixed per shipment, regardless of the package value (as long as it does not exceed 150€). This has different consequences depending on the business model:
- For low-value shipments (e.g. 5-10€): the 3€ tariff represents between 30% and 60% of the product value, which can make certain sales models economically unviable.
- For shipments near the limit (e.g. 140-150€): the tariff impact is marginal (around 2%), but the administrative burden of declaration is identical.
- For marketplaces with high shipment volumes: the accumulated cost of 3€ per package can amount to millions of euros per year if they manage tens of millions of shipments from third countries.
The operational impact is equally relevant: customs declaration systems must be updated to incorporate the corrected data elements. A system that does not reflect the updated definitions and fields will generate incorrect declarations, with the consequent risk of shipment retention, surcharges or customs penalties.
Who does it affect?
- E-commerce platforms that sell or intermediate in the sale of products from third countries with value below 150€ (especially originating from Asia).
- Marketplaces that act as declared importers or that facilitate distance sales by non-EU sellers to consumers in the EU.
- Direct importers that manage low-value shipments from countries outside the EU.
- Logistics operators and customs agents that process customs declarations for shipments with intrinsic value not exceeding 150€.
- Technology and systems departments of the above companies, which must implement technical changes in declaration systems.
Practical example
A Spanish marketplace operating as a declared importer manages 500,000 monthly shipments from Chinese suppliers, with average package value of 25€ (all below the 150€ threshold).
With the new regime:
- Each shipment is subject to a fixed tariff of 3€, regardless of whether the package is worth 10€ or 140€.
- In 500,000 monthly shipments, the total tariff cost amounts to 1,500,000€ per month (18 million euros annually).
- Additionally, each of those 500,000 customs declarations must include the corrected data elements in accordance with the corrected Delegation (EU) 2026/1022. If the IT system is not updated, all those declarations are technically incorrect from July 1, 2026.
This example illustrates why the technical correction is not a minor formality: an outdated declaration system can block the clearance of hundreds of thousands of daily shipments.
What should companies do now?
- Verify if you manage shipments with value ≤ 150€ from outside the EU. If so, you are directly affected by the 3€ tariff and the corrected technical declaration requirements.
- Review customs declaration systems to verify that they incorporate the updated definitions, declaration models and data elements in accordance with the correction of Delegation (EU) 2026/1022.
- Coordinate with your customs agent or logistics operator to confirm that their systems are also updated. The responsibility for correct declaration rests with the declared importer.
- Update cost and pricing models to reflect the impact of the 3€ tariff per shipment, especially for low-value products where the levy represents a significant percentage of the price.
- Consult the complete regulation in the Official Journal (CELEX reference: 32026R1022R(02), publication L 2026/1022 of July 1, 2026) to verify the specific data fields that must be included in each customs declaration.
Frequently asked questions
What is the tariff applied to shipments under 150€ from outside the EU?
The temporary tariff established is 3€ per shipment. It applies to distance sales of imported goods in shipments with intrinsic value not exceeding 150€ from third countries.
When does the correction of the customs regulation on the 3€ tariff enter into force?
Entry into force is linked to publication in the Official Journal of July 1, 2026. The technical correction was published on August 4, 2026.
What must e-commerce platforms and logistics operators adapt?
They must adapt their customs declaration systems to correctly reflect the corrected technical requirements: updated definitions, customs declaration models and data elements associated with the 3€ tariff, in accordance with the correction of Delegation (EU) 2026/1022.
What regulation does this correction amend and what is the official reference?
The correction rectifies Delegation (EU) 2026/1022, which in turn amends Delegated Regulation (EU) 2015/2446. The CELEX reference is 32026R1022R(02), published in the Official Journal L of July 1, 2026.
Which companies are most impacted by this 3€ tariff?
The most impacted are importers and marketplaces that manage low-value shipments (under 150€) from third countries, especially from Asia, as well as e-commerce platforms and logistics operators that process this type of shipment in the EU.
Official source
View complete regulation in official source — EUR-Lex CELEX:32026R1022R(02)
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32026R1022R(02)