Purpose
One delegated amending act inside the wider Union customs framework, focused here on low-value distance-sale import data.
Open the represented scope →M2 contrast example · delegated amending act
Low-value import customs changes
Commission Delegated Regulation (EU) 2026/1022
This act changes definitions, customs-declaration rules and data elements connected to the temporary EUR 3 customs duty on distance sales of imported goods in consignments with an intrinsic value not exceeding EUR 150. It amends an existing delegated customs regulation rather than creating a standalone customs regime.
At a glance
What matters before the detail
This is a summary of the same bounded customs example below; it does not determine liability or a filing role for a shipment.
What changed
Regulation (EU) 2026/1022 changes definitions, customs-declaration rules and data elements in Delegated Regulation (EU) 2015/2446.
See the legal relationships →Operator context
The act addresses operators using the relevant declaration/data route. This page does not determine who must file for a particular shipment.
See the boundary →Current state
The act states application from 1 Jul 2026 and entry into force on 2 Jul 2026. Those legal functions remain separate.
See typed dates →Upcoming state
Selected Annex data can be provided voluntarily from 1 Jul 2026 and become mandatory on 1 Nov 2026.
Inspect the Annex milestone →Evidence and depth
The current English consolidation, original act, underlying framework and language-scoped corrigendum are linked below.
Open official evidence →Scope
What this example actually covers
- Distance sales of imported goods in consignments with an intrinsic value not exceeding EUR 150 are the stated context for the temporary EUR 3 customs duty addressed by the amendments.
- The delegated act changes definitions, customs declarations and data elements in Delegated Regulation (EU) 2015/2446.
- Some specified Annex data elements have their own later mandatory date, while operators may use them voluntarily earlier.
Do not infer from this page: that every low-value parcel owes EUR 3, that the same declaration route applies to every shipment, or that this delegated regulation is the whole customs regime.
Time
Several dates mean different things
- ADOPTIONDelegated act adopted
EUR-Lex records 30 April 2026 as the date of the delegated regulation.
- PUBLICATION + APPLICATIONPublished; general application date stated
The Official Journal publication is dated 1 July. Article 2 states that the Regulation applies from 1 July 2026.
- ENTRY INTO FORCEDay after publication
Article 2 separately states that entry into force occurs on the day following publication. Do not reorder these concepts merely because application is stated one day earlier.
- OPTIONAL EARLY USESelected Annex data may be provided voluntarily
Operators may voluntarily provide the data in point (2)(a) and (b) of the Annex from 1 July.
- LANGUAGE-SCOPED CORRIGENDUMGerman and Dutch corrected
The later corrigendum expressly does not concern the English version. Language-expression history is therefore not globally identical.
- ANNEX APPLICATIONSelected Annex data become mandatory
Point (2)(a) and (b) of the Annex applies from 1 November 2026.
Relationships
This is an amendment inside a wider customs framework
- AMENDSDelegated Regulation (EU) 2015/2446
The 2026 act changes the existing delegated customs rules rather than replacing them wholesale.
- UNDERLYING FRAMEWORKRegulation (EU) No 952/2013 — Union Customs Code
The amended delegated regulation supplements the Union Customs Code.
- CORRECTED IN SOME LANGUAGESCorrigendum 2026/90648
The August corrigendum concerns German and Dutch only and explicitly states that English is unaffected.
These are represented relationships for this example. A navigation edge or amendment link is not itself a conclusion about a particular shipment.
Why this page exists
One contrast, not a new universal template
The medical-device pages use an economic-operator/core-regulation contract. This customs example is intentionally separate: it tests which Needle conventions transfer safely—source/version identity, typed dates, explicit relationships and visible limits—without pretending that medical roles or a single “effective date” apply to every EU instrument.
Verification
Official sources
Original delegated regulationOfficial Journal / EUR-Lex ↗
Current English consolidationDocumentation tool dated 1 Jul 2026 ↗
Amended delegated regulationDelegated Regulation 2015/2446 ↗
Union Customs CodeRegulation 952/2013 ↗
Language-scoped corrigendumGerman / Dutch correction ↗
Official sources govern. Consolidated text is a documentation aid and the English page is not evidence that every language expression has identical correction history.