Key data
| Regulation | Correction of errors in Delegated Regulation (EU) 2026/1022 — amends Delegated Regulation (EU) 2015/2446 |
|---|---|
| Publication | 3 July 2026 (OJ:L_202690556) |
| Entry into force | 1 July 2026 |
| Affected parties | E-commerce platforms, logistics operators and customs agents with shipments from outside the EU |
| Category | European Regulation |
| Year | 2026 |
| Tariff amount | 3 EUR per shipment with intrinsic value below 150 EUR |
| Corrected regulation | Delegated Regulation (EU) 2026/1022, of 30 June 2026 |
E-commerce shipments from outside the EU with intrinsic value below 150 EUR are already subject to a temporary customs duty of 3 EUR per shipment from 1 July 2026. Now, the European Commission has published a correction of errors in Delegated Regulation (EU) 2026/1022 —the text that introduced this tariff— which affects key definitions, data elements and customs declaration procedures set out in Delegated Regulation (EU) 2015/2446.
This correction is not a policy change: it is a technical amendment that requires those who were already adapting their systems to review that they have done so with the correct data. An error in the declared data elements can result in incorrect tariff settlements, with the consequent risk of customs non-compliance.
What does this regulation establish?
Delegated Regulation (EU) 2026/1022, published on 30 June 2026, introduced a temporary customs duty of 3 EUR on distance sales of imported goods in a shipment whose intrinsic value does not exceed 150 EUR. This mechanism directly affects the massive flow of packages from non-EU e-commerce platforms.
The correction of errors published on 3 July 2026 (OJ:L_202690556) adjusts the text of Delegated Regulation (EU) 2015/2446, which is the basic regulation on customs declarations and data elements. The specific changes introduced by the correction are:
- Definitions: Definitions applicable to the new customs regime for low-value shipments are corrected.
- Data elements: The data fields that must be included in customs declarations to correctly settle the 3 EUR tariff are adjusted.
- Customs declaration procedures: The procedures that operators must follow to declare these shipments to EU customs authorities are corrected.
In practical terms, the correction does not modify the amount of the tariff (it remains 3 EUR per shipment) or the 150 EUR threshold. What changes are the technical details of how that tariff is declared and settled, which has direct consequences for the IT systems and internal procedures of operators.
Economic and operational impact
The economic impact of the 3 EUR tariff may seem reduced per shipment, but the volume of low-value packages entering the EU from third countries —especially from China— is enormous. For platforms and logistics operators, the real operational cost is not just the tariff itself, but the cost of managing customs declarations.
The correction of errors adds an additional adaptation cost: systems that had already been configured to comply with Delegated Regulation (EU) 2026/1022 must be reviewed to incorporate the corrected data. If not updated, declarations submitted with incorrect data can generate:
- Incorrect settlements of the 3 EUR tariff.
- Delays in customs clearance of shipments.
- Risk of regulatory non-compliance with the customs authorities of the Member States.
- Costs of rectifying declarations already submitted.
For international marketplaces such as Temu, Shein or AliExpress, which manage millions of shipments to the EU, the cumulative impact of a systematic error in data elements can be very significant. Their transport operators in the EU are those who directly assume responsibility for correct customs declaration.
Who does it affect?
- International e-commerce platforms that sell to consumers in the EU with shipments valued below 150 EUR (Temu, Shein, AliExpress and similar).
- Logistics and transport operators that manage customs clearance of low-value packages from outside the EU.
- Customs agents that submit declarations on behalf of importers or platforms for e-commerce shipments.
- European logistics and customs companies that act as customs representatives for non-EU platforms.
- Postal and express courier operators that process large volumes of low-value packages from third countries.
Practical example
A European logistics operator manages customs clearance of 500,000 monthly packages from an Asian e-commerce platform, all with intrinsic value below 150 EUR. From 1 July 2026, each of those packages is subject to the 3 EUR tariff.
The operator had configured its customs declaration system following the original text of Delegated Regulation (EU) 2026/1022. With the correction of errors published on 3 July, some of the data elements and definitions used in its declarations may not be correct. If it does not update its systems with the corrected data, declarations submitted from 1 July could contain errors that require submitting amended declarations, with the consequent administrative cost and the risk that customs authorities detect the non-compliance.
The immediate action is to compare the data elements currently configured in the system with the corrected text published in the EU Official Journal (OJ:L_202690556) and implement the necessary adjustments.
What should companies do now?
- Review the corrected text: Access the official text of the correction of errors (OJ:L_202690556) and compare it with the original Delegated Regulation (EU) 2026/1022 to identify exactly which definitions, data elements and procedures have changed.
- Audit customs declaration systems: Verify that the data fields configured in customs management systems reflect the corrected data elements, not those from the original text with errors.
- Review declarations submitted from 1 July: If declarations have already been submitted under the new regime, assess whether they contain incorrect data and, if necessary, submit the appropriate amendments to the customs authorities.
- Update internal procedures and customs representatives: Communicate the changes to customs agents and logistics operators acting on behalf of the company so they adapt their procedures.
- Coordinate with e-commerce platforms: If acting as a logistics operator for a non-EU platform, inform it of the adjustments made and confirm that the data transmitted for declarations is correct.
Frequently asked questions
How much is the tariff on packages from outside the EU under 150 EUR?
Delegated Regulation (EU) 2026/1022 establishes a temporary customs duty of 3 EUR per shipment for distance sales of imported goods in a shipment whose intrinsic value does not exceed 150 EUR. This amount has not been modified by the correction of errors published on 3 July 2026.
What exactly does the correction of errors in Delegated Regulation (EU) 2026/1022 change?
The correction adjusts definitions, data elements and customs declaration procedures set out in Delegated Regulation (EU) 2015/2446. It does not modify the amount of the tariff or the 150 EUR threshold, but rather the technical details of how the tariff is declared and settled with EU customs authorities.
From when is the 3 EUR tariff and the correction applicable?
The 3 EUR tariff and the correction of errors are applicable from 1 July 2026. The correction was published in the EU Official Journal on 3 July 2026, but its entry into force is set with retroactive effect to 1 July 2026, the date on which Delegated Regulation (EU) 2026/1022 entered into force.
Which companies must review their customs declaration systems?
Mainly e-commerce platforms that sell to consumers in the EU with shipments valued below 150 EUR (such as Temu, Shein or AliExpress), logistics and transport operators that manage customs clearance of these packages, and customs agents that submit declarations on their behalf. European logistics companies that act as customs representatives for non-EU platforms are also directly affected.
What are the risks if systems are not updated with the corrected data?
If customs declaration systems are not updated with the corrected data elements, declarations submitted may contain errors that generate incorrect settlements of the 3 EUR tariff, delays in shipment clearance and risk of regulatory non-compliance with the customs authorities of the EU Member States, with the consequent cost of rectification.
Official source
Consult full regulation in official source
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=OJ:L_202690556