On 28 July 2026, the European Commission published a corrigendum to Delegated Regulation (EU) 2026/1022, which amends customs rules for the temporary 3 EUR duty on distance sales of imported goods valued at no more than 150 EUR. The correction replaces the term "Absatz" with "Nummer" in nine table entries of Annex B, ensuring consistent legal references in the regulation's provisions on definitions, customs declarations, and data elements.
The corrigendum addresses a minor wording error in the table of Annex B, Title I, Chapter 2, Section 1, affecting entries F40, F41, F42, F43, F44, F45, H1, H6, and H7. For entry H1, the correction also changes "Artikel 5 Absatz 12" to "Artikel 5 Nummer 12" in the text for "Anmeldung zur Endverwendung". The original delegated regulation was published in the Official Journal of the European Union on 1 July 2026.
This technical fix does not alter the substance of the underlying regulation, which introduced a temporary 3 EUR duty on low-value consignments to address customs revenue and enforcement challenges. The correction ensures that the legal text is precise for customs authorities and traders implementing the new duty. No further institutional follow-up is expected, as the corrigendum is a routine administrative correction.