Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide

An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)

Tariff data footnote text

From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.The merchant product identifier, the non-standardised manufacturer product identifier and, if it exists for the item, the standardised manufacturer product identifier, as they are defined in Article 1(57) of Regulation, shall be provided for each item regarding goods sold in distance sales of imported goods, as defined in Article 14(4) point (2) of Directive 2006/112/EC. The product identifier’ the unique alphanumeric code assigned to a specific model, batch or article, ensuring, at any packaging level, its precise, unambiguous identification and traceability at every stage of the supply chain, from the offering for sale, including online or distance sale, through the sale and supply to post-market activities. A product identifier may be any of the following:- a ‘manufacturer product identifier’, assigned by the manufacturer, the producer or the product supplier. Such identifier is ‘standardised’ where it relies on internationally recognised standards, and ‘non-standardised’ otherwise;- a ‘merchant product identifier’, assigned by an online seller, marketplace or platform.”

Customs authorities shall collect a Union handling fee of a fixed amount per item for the services to be rendered for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales.

Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.

The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").

The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf

Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.

For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.