Legal provisions of COM(2023)259 - Amendment of Regulations as regards the introduction of a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold

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dossier COM(2023)259 - Amendment of Regulations as regards the introduction of a simplified tariff treatment for the distance sales of goods and ...
document COM(2023)259
date May 17, 2023


Article 1

Council Regulation (EEC) No 2658/87 is amended as follows:

(1) in Article 1, the following paragraphs 4 and 5 are added:

‘4. By derogation from paragraph 3, upon request of the importer, customs duty shall be charged on the import of goods the supply of which qualifies as distance sales of goods imported from third territories or third countries within the meaning of Article 14(4), point (2), of Directive 2006/112/EC, in accordance with the simplified tariff treatment for distance sales set out in the table in Part One, Section II, point G of Annex I.

5. The simplified tariff treatment for distance sales referred to in paragraph 4 shall not apply to

(a) goods referred to in Article 1(1) of Council Directive (EU) 2020/2624;

(b) goods on which measures in accordance with Regulation (EU) 2016/10365, or Regulation (EU) 2016/10376, or Regulation (EU) 2015/4787 or Regulation (EU) 2015/7558 have been imposed, irrespective of their origin; and

(c) any goods included in Chapters 73, 98 and 99.

(2) Annex I is amended in accordance with the Annex to this Regulation.

Article 2

Chapter V of Council Regulation (EC) No 1186/2009 is deleted.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 March 2028.

This Regulation shall be binding in its entirety and directly applicable in all Member States.