29.10.2026 Regulation #EU #Import #E-commerce #Duties

EU adds F00 fee code and extends 30% AEO guarantee to distance sales

Commission Implementing Regulation (EU) 2026/2403 of 28 October was published in the Official Journal on 29 October 2026. It enters into force on the day of publication and applies from 1 November 2026, the same date as the Union handling fee of EUR 2 per item (Delegated Regulation 2026/2152). The act does not set the fee itself. It adjusts technical declaration elements and guarantee rules. The fee sits alongside the EUR 3 per item duty on consignments with an intrinsic value of up to EUR 150, which applies from 1 July 2026 until 1 July 2028. That duty applies where import is VAT-exempt under Article 143(1)(ca) of Directive 2006/112/EC or the goods are in a postal consignment.

What changes in customs declarations

The regulation amends Annex B to Implementing Regulation 2015/2447 (text of the act):

AEO guarantees: 30% now also for distance sales

Authorised economic operators for customs simplifications (AEOs, holders of an AEOC) may obtain a comprehensive guarantee of a reduced amount (Article 95(3) of the Union Customs Code). The reduction to 30% of the reference amount in Article 158(2) already existed, but covered only the parts under Articles 155(2) and 155(3)(a). It now also covers the part under Article 155(3)(c), which is release for free circulation of goods sold in distance sales.

A new paragraph 3 of Article 158 requires customs authorities to monitor compliance with the criteria of Article 39 of the Code. It applies only to AEOs that benefit from the reduction for the Article 155(3)(c) part of the reference amount. Where necessary, measures under Article 28 of the Code apply. Recital 4 explains that a significant part of distance sales goods was exempt from customs duties until July 2026, and states that the competent customs authorities of the Member States should monitor compliance with the Article 39 criteria, in particular the financial solvency of AEOs.

What applies from 1 November

Declarants filing H7 declarations and AEOs holding a comprehensive guarantee are affected. From 1 November 2026, payment type F00 is used for the fee in declarations, and column H7 permits only C08, F48, F49 and F53. AEOs can apply the 30% rate to the distance sales part of their guarantee as well, and customs authorities monitor their compliance with Article 39. The act provides no transitional period.

Primary sources

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.