Customs News

The section is updated e-commerce regulations, with the incorporation of the following texts:

1. Commission Implementing Regulation (EU) 2026/1200 - fixed tariff of 3 euros

2. Delegated regulation on a fixed tariff of 3 euros_draft not in force

3. Annex to the Delegated Regulation on a fixed tariff of 3 euros_draft not in force

4. European Commission guide on the €3 fixed tariff

The delegated regulation and its annex are expected to be officially published and enter into force during this month of June.

As a result of the numerous incidents received regarding the possibility of reflecting in the G4 the discrepancies associated with the preceding transit, the following information is recalled.

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A new version of the Import Guide has been published CAU V.19 which takes as a reference the new CAU V.9 Rules and Conditions. Starting Monday, June 8, 2026, this new version of the CAU V.19 Import Guide will be available in the web services index.

Within the CAU rules and conditions, a rule has been added to adapt to the new phenomenon of distance selling (eCommerce) and other rules to adapt to the Gibraltar agreement.

The new additions to the change control can be seen within the technical document of Supplementary Information CAU GENERAV3.23.

For more information about Gibraltar, please visit: https://sede.agenciatributaria.gob.es/Sede/en_gb/aduanas/acuerdo-gibraltar.html

The new eCommerce features will be available to test in pre-production starting next Friday, June 12, 2026.

 Clarification on the use of NIF auxiliary 89890029A “ecommerce without NIF” as importer.

The news item is updated, removing the updates to the personal elements of H1, in accordance with the Commission's published guidance 

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It is recalled that, from 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco will benefit from trade preferences under the new Agreement in the form of an exchange of notes between the EU and Morocco.

With a view to implementing these measures, two new certificates have been created in the TARIC:

A new version 1.15 of the G4 technical guide for the temporary storage declaration of goods has been published with the following updates:

• New attribute in location settings so the owner can restrict who can declare G4s in their ADT.
• Relaxation and clarifications on some validations between the previous G4 at the transit destination customs.
• Removal of references to GIC customs status.

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A new version 2.13 of the EDIFACT Cargo Manifest guide is published, in which the GIC customs status is removed.

The changes to the new customs documents and situations are now available in the Pre-production (testing) environment.

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Regarding the rectification of a customs declaration when a quota request exists (after release), the ruling of the General Court of the European Union judgment of 28/01/2026, Case T-177/25, which in point 42 indicates "Article 173, paragraph 3, of the Union Customs Code must be interpreted as not allowing an operator to add, to a previously filed customs declaration, a number of a specific tariff quota in order to replace, in that declaration, the erga omnes tariff initially claimed with a preferential tariff", therefore not allowing such modification after release.

Regarding the suspension of inward processing authorizations for raw cane sugar intended for the production of white sugar.

Version 3.20 of the guide for “Web Services for the submission of low value import declarations (H7)” has been published, following the seminar held on May 21st, and the testing environment is now available in the pre-production environment.