PL: Operator pocztowy w obrocie celnym | DE: Postbetreiber im Zollverkehr
Definition
Postal operators play an important role in clearing international consignments, especially in e-commerce, and may act as customs representatives. Until 30 June 2026, eligible consignments valued up to EUR 150 benefited from customs duty relief. From 1 July 2026, the temporary €3 duty applies to eligible goods sold through distance sales in consignments valued up to €150, regardless of the VAT scheme. An ‘item’ is determined by tariff classification, not the number of physical pieces: 5 identical T-shirts = €3, while a T-shirt and a watch = €6. 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.