Small consignments face €3 duty from July: new codes F53 and 500

From 1 July 2026, consignments of an intrinsic value not exceeding 150 euro in distance sales of imported goods are subject to customs dutyEuropa: the former duty relief is goneEmta and a temporary duty of 3 euro per item appliesEuropa. The Estonian customs-systems page now reflects this in its July 2026 update, telling declarants how the new collection functionality works in the Estonian declaration profiles.

The additional-procedure code (data element 1110000000) C07 for low-value consignments under 150 euro is no longer usableEmta; a new code F53 designates small consignments whose value does not exceed 150 euroEmta. The three codes now divide the VAT treatment of small consignments: F48 means VAT is paid under the IOSS special scheme, F49 means VAT is paid under the VAT special arrangement, and F53 means VAT is paid under the normal procedure, i.e. the consignment is neither an IOSS nor a special-arrangement consignment. The change follows the Union rules, which delete code C07 as referring to the removed import-duty reliefEuropa and add F53 for low-value goods not declared under the Import One-Stop Shop scheme or the special arrangementsEuropa.

A new relief code (data element 1411000000, used in profiles H1, I1A and I1B) 500 marks goods of a small consignment carrying the fixed 3 euro customs dutyEmta. The Union framework provides a new preference code for computing the 3 euro duty in the H1 declarationEuropa, and the duty applies whether the goods are declared in the H1, H6 or H7 declaration systemsEuropa.

For consignments declared with procedure codes F48 and F49, duty is collected under a special collection arrangementEmta: one aggregate entry per debtor per period, with periods of one day, one week (Monday to Sunday) or one calendar monthEmta. Duty for the whole period must be secured, so a valid comprehensive guarantee is mandatoryEmta, and no guarantee reservation is made with each individual declarationEmta. The Union rules provide for comprehensive guarantees to cover release for free circulation of such consignments and allow customs to monitor the reference amount other than per declaration. A new report, EE1046 Kliendi tollimaksu erikorra aruanne (väikesaadetised), supports the arrangementEmta; results can be searched for periods of up to one month and by IOSS personEmta.

The same page adds a section on ICS2 outages, planned or unplanned: where the ICS2 system or one of its components is technically unavailable, the Business Continuity Plan (BCP), i.e. the fallback procedure, appliesEmta. Its purpose is to keep safety- and security-related data on movements of goods flowing while a component is temporarily unavailable. Information on an outage or BCP activation is communicated via ICS2/STI-STP and on the Maksu- ja Tolliamet planned-outages page Euroopa Liidu tolliinfosüsteemide katkestusedEmta. Where the central ICS2 component is unavailable, the ICS2 BCP instructions for the affected component must be followedEmta; the BCP guide is available on the ICS2 – Andmekogu pageEmta.

Legal basis: Commission Delegated Regulation (EU) 2026/1022 of 30 June 2026Europa and Commission Implementing Regulation (EU) 2026/1200 of 5 June 2026 on the temporary 3 euro customs duty on distance sales of imported goods in consignments of an intrinsic value not exceeding 150 euroEuropa.