EU updates distance-sales customs guarantees and handling-fee codes

The Regulation amends Implementing Regulation 2015/2447. It extends the 30% comprehensive-guarantee reference-amount treatment to the distance-sales component identified in Article 155(3)(c). This is conditional authorised-economic-operator treatment, not a general 70% reduction in tax. The new Article 158(3) requires customs authorities to monitor the relevant AEO criteria, including the financial-solvency concern explained in the recitals, and take appropriate action where necessary.^[1]

Check declaration data and fee units

The declaration changes adapt the H7 additional-procedure-code instructions and introduce tax-type code F00 for the Union handling fee. Separately, Delegated Regulation 2026/2152, published on 22 October, fixes the fee at EUR2 per category of items from 1 November. It should not be restated as EUR2 per parcel or per individual physical product. The category-based unit and the declaration data need to be reconciled with the customs records.^[1][2]

The underlying scope comes from Article 20 of Regulation 2026/2108: requests for release for free circulation of goods sold through distance sales. The fee is non-refundable, and the debtor rules follow the import customs-debt framework. Article 85(2) identifies the interim distance-sales declarant roles through 30 June 2028. The lower warehouse-related amount provision in Article 20(4) is deferred to 1 July 2028; it is not a current discount established by the new implementing act.^[3]

Review the operational records

Groups should identify the affected sales channels, goods categories, customer destinations and entry dates, then reconcile the declaration configuration with their customs representatives. Existing AEO and guarantee authorisations need separate review before applying reduced-guarantee treatment. A company’s EU presence, a recorded amount or the activity screen alone establishes neither a fee calculation nor relief.^[1][2][3]