The Council has received a corrigendum from the European Commission correcting cross-reference errors in Delegated Regulation (EU) 2026/1022, which amended the Union Customs Code's implementing rules regarding the temporary EUR 3 duty on low-value distance sales. The corrigendum, transmitted on 30 July 2026, rectifies editorial mistakes in Annex B of Delegated Regulation (EU) 2015/2446, specifically replacing the German term 'Absatz' with 'Nummer' in references to Article 5 of the Union Customs Code, ensuring accurate legal citations in the German and Dutch language versions.
The corrections affect table rows F40 to F45 and row H1 in Annex B, Title I, Chapter 2, Section 1. For rows F40 to F45, the cross-reference changes from 'Article 5(9) and Article 127' to 'Article 5 point (9) and Article 127'. For row H1, the end-use declaration reference changes from 'Article 5(12)' to 'Article 5 point (12)', while references to Articles 162, 210, and 254 remain unchanged. The corrigendum confirms that the release-for-free-circulation reference in row H1 already uses the correct format and requires no substantive change. These are purely editorial and linguistic corrections, with no alteration to the policy substance of Delegated Regulation (EU) 2026/1022 or the temporary EUR 3 duty regime itself.
The original delegated regulation, adopted on 30 April 2026, introduced a temporary EUR 3 duty on imported goods in consignments with an intrinsic value not exceeding EUR 150, a measure aimed at addressing the administrative burden of customs declarations for low-value shipments. The corrigendum is part of the EU delegated-act procedure, where the Commission transmits technical corrections to the Council for information. No further action by the Council is required.
The corrections enhance legal certainty by ensuring that customs declarations and data elements accurately reference the correct provisions of the Union Customs Code, supporting uniform implementation across Member States. They avoid misinterpretation by customs authorities, declarants, and IT systems that rely on Annex B. The corrigendum imposes no new obligations, costs, or administrative burdens on economic operators or national customs administrations.
Stakeholders, including e-commerce businesses and logistics providers handling low-value consignments, benefit from improved legal clarity, which reduces the risk of errors in customs declarations. National customs authorities also gain from consistent application of the rules. However, the impact is minimal, as the corrections are technical and do not change the underlying policy or operational requirements. The Commission's next step is to publish the corrigendum in the Official Journal, after which the corrected text will be the authoritative version for all Member States.