PL: Operator pocztowy w obrocie celnym | DE: Postbetreiber im Zollverkehr
Definition
Postal operators play a key role in customs clearance of international consignments, especially in e-commerce. Since ICS2 Release 3, postal operators must file Entry Summary Declarations (ENS) for each parcel before EU arrival. Postal operators often act as customs representatives. Until 30 June 2026, consignments valued up to EUR 150 are duty-free but subject to VAT (IOSS system). From 1 July 2026, this exemption is abolished — postal consignments ≤ €150 are subject to a flat €3 duty per tariff sub-heading (Reg. EU 2026/382).