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.
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SGS e-Customs · about 3 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.
HB&O · about 7 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 17 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.
VATCalc · 3 days ago
The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.
The Trade Hub · 3 days ago
The European Commission announced that the customs duty exemption for low‑value consignments valued below €150 will cease on 1 July 2026. The de‑minimis regime that previously exempted these parcels is being replaced, while a temporary flat fee on low‑value imports remains in force until 1 July 2028.
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Key Takeaways
As of 1 June 2026, the European Union requires all consignments entering the customs territory to be covered by a valid Entry Summary Declaration.
From 1 June 2026, depending on the country of departure, the information must be submitted directly through the Import Control System 2 or included in a combined transit declaration under NCTS Phase 6 for opt-in countries.
As of 2026, TransitNet supports full NCTS Phase 6 functionality in opt-in countries including Bulgaria, Croatia and Serbia.
From 1 June 2026, economic operators must align customs software, declaration processes and data exchange procedures with the new technical specifications for NCTS Phase 6 and ENS to avoid delays or rejected declarations.
Primary source
Read the full article at SGS e-CustomsThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is SGS e-Customs.
