The Regulation (EURegulation (EC) No 2026/382 of 11 February 2026 removes the franchise for low-value shipments and introduces a transitional measure consisting of the requirement of a fixed tariff between 1 July 2026 and 1 July 2028. This transitional measure has required the adaptation of Delegated Regulation (EU) 2025/2446 and Implementing Regulation (EU) 2015/2447, both of the Commission. The European Commission has made available to us the texts prepared for adoption. Without prejudice to any modifications prior to their adoption, here we outline the main changes that will apply from July 1, 2026, according to the available texts:

1. A fee will be required of 3 euros per line of the statement. Goods that share the same tariff classification, description and, where applicable, origin, may be grouped together on the same line.

2. The measure will apply to shipments with an intrinsic value less than or equal to 150 euros, which have been the subject of a distance sale. Distance selling is understood to be a B2C sale of goods that are sent from outside the TAU by the seller or on their behalf, to a private individual located in the territory of a Member State that forms part of the Customs Territory of the Union. These measures are equally applicable to consumer purchases in the Canary Islands.

3. This entails changes to the H7 and H1 declarations. The scope of each declaration would be as follows:

VAT	Q&A	Dataset	Tariff	Observations
IOSS	No	H7	3 EUR	Volunteer
SA	No	H7	3 EUR	Volunteer
Standard	No	H7	3 EUR	Volunteer
Canary Islands	No	H7	3 EUR	Volunteer
IOSS	Q&A	H1	3 EUR	Required. IOSS is not compatible with preferential tariffs
Standard	Q&A	H1	3 EUR/TARIC Preferential	Mandatory
Canary Islands	Q&A	H1	3 EUR/TARIC Preferential	Mandatory
Standard	No	H1	TARIC Preferential	H1 required for pref origin
Canary Islands	No	H1	TARIC Preferential	H1 required for pref origin
IOSS	No	H1	3 EUR	Volunteer
Standard	No	H1	3 EUR	Volunteer
Canary Islands	No	H1	3 EUR	Volunteer

4. Code C07 is removed.

5. The F48 (IOSS) and F49 (SA) codes are retained.

The code F53 is introduced to refer to shipments where import VAT is collected by the standard mechanism (those that are not declared in IOSS or collected with special agreements).

6. A preference 5 is created in H1 to calculate the tariff in TARIC.

7. In both H7 and H1, the following must be declared in supporting documents: merchant product identifier Y non-standardised manufacturer product identifier Y (standardised manufacturer product identifier OR the code y081 indicating that it does not exist).

8. The general possibility of invalidating the post-lift declaration for these distance sales is eliminated.

As announced in the news published on April 27, a meeting has been called for May 19. webinar to explain these changes in more detail.

Prior to the seminar, the updated technical guide is scheduled to be published.