EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.
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The Trade Hub · about 3 hours ago
EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.
SGS e-Customs · about 7 hours ago
The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.
SGS e-Customs · about 7 hours ago
The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.
HB&O · about 11 hours ago
The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.
SGS e-Customs · about 22 hours ago
The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), effective from 1 January 2026. The draft regulation provides guidance on claiming deductions for carbon prices paid outside the EU, establishes common methodologies, documentation, verification procedures, and evidence requirements, and requires importers to be Authorized CBAM Declarants with annual reporting and certificate surrender obligations. Importers of covered goods such as steel, aluminium, cement, fertilisers and hydrogen should monitor the outcome as it will affect compliance and financial obligations.
Avask · 3 days ago
From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.
Key Takeaways
From 1 July 2026, the European Commission's amendment permits electronic certificates of origin issued in ELAN for non-preferential import arrangements, applicable to all customs authorities and issuing bodies.
From 1 July 2026, Article 59a requires proof of direct transport or non-alteration for US goods as part of non-preferential origin evidence, applicable to all importers of US goods.
From 1 January 2028, issuing authorities must use ELAN for non-customs agricultural formalities, applicable to all authorities issuing certificates of origin.
From 1 October 2028, customs authorities must use ELAN for handling agricultural goods, applicable to all customs authorities.
Primary source
Read the full article at The Trade HubThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is The Trade Hub.
