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The European Commission has published an updated Questions & Answers document on the implementation of the temporary EUR 3 customs duty, providing further guidance to customs authorities and economic operators ahead of the new regime. The document, released on 30 June 2026, complements the Commission Guidance published earlier this month by clarifying a number of practical and technical aspects of the new arrangements.

The updated Q&A addresses a range of implementation issues, including the definition of consignments and the treatment of grouped orders, the use of comprehensive guarantees, the application of guarantees by Import One-Stop Shop (IOSS) holders, the declaration of excise goods under H7 procedures, the use of product identifiers (PID), the calculation of the EUR 3 duty in national customs declaration systems, and procedures for refunds and the invalidation of customs declarations.

One of the most significant clarifications concerns the treatment of comprehensive guarantees for Authorised Economic Operators (AEOs). The Commission confirms that the existing 30% reduction of the reference amount may also be applied to comprehensive guarantees covering the new e-commerce distance sales regime, provided that the relevant AEO conditions, including financial solvency, are met. At the same time, Member States are reminded to ensure appropriate monitoring of the additional financial risks associated with the scheme.

This clarification is particularly welcome as it appears to resolve the uncertainty that had existed regarding the application of reduced comprehensive guarantees for AEOs under the temporary EUR 3 customs duty regime, providing greater legal certainty for operators preparing for implementation.