Zur Aussaat

In case the goods are exported directly or indirectly from the Russian Federation or Belarus the increased duty rate based on Council Regulation (EU) 2024/1652 is applied.

Eine „Position“ richtet sich nach der zolltariflichen Einreihung des Produkts, nicht nach der Zahl der physischen Stücke. Beispiele der Kommission: 5 gleiche T-Shirts = 3 EUR (1 Position); ein T-Shirt und eine Uhr = 6 EUR (2 Positionen). Die Maßnahme gilt für Fernverkäufe in Sendungen mit einem Wert bis 150 EUR. Laut Kommission gilt eine Ausnahme für Waren, die unter Präferenzabkommen oder Zollunionsmaßnahmen fallen, wenn die Mehrwertsteuer nicht über IOSS erhoben und die Waren in H1 angemeldet wurden. Leitlinien der Europäischen Kommission (08.06.2026, aktualisiert 20.07.2026)

Fußnotentext aus den Zolldaten

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 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