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DG TAXUD published a new guidance document on the EUR 3 temporary customs duty applicable to low-value consignments from 1 July 2026. Titled "Importation and Exportation of Low Value Consignments – The EUR 3 Temporary Customs Duty: Guidance for Member States and Trade", the document provides detailed clarifications for customs authorities and economic operators ahead of the entry into application in less than four weeks.

The guidance covers the full scope of the new duty introduced by Council Regulation (EU) 2026/382 of 11 February 2026, which eliminates the EUR 150 customs duty relief threshold and replaces it with a flat EUR 3 per item in consignments up to EUR 150. The measure applies until 1 July 2028, pending the operational readiness of the EU Customs Data Hub.

Key topics addressed include the definition of distance sales and the anti-abuse clause, the declarant cascade, the declaration types (H1/H6/H7) and applicable VAT procedure codes, customs debt, guarantees and the treatment of returns, and the new Product Identifier (PID) requirement, which becomes mandatory from 1 November 2026 but can be applied voluntarily from 1 July.

CLECAT draws its members' attention in particular to the detailed treatment of the declarant cascade, which places primary responsibility on IOSS holders and Special Arrangements operators - and their indirect representatives - and only residually on the consumer. Customs representatives acting as indirect representatives will need to ensure their guarantee arrangements are calibrated to the new flat-rate debt structure.

The guidance is available on the DG TAXUD UCC Guidance Documents page.