Customs duty exemption for imports of small value removed on 1 July 2026 – new codes for import declarations

In the future, distance sale consignments of small value, i.e. worth at most 150 euros, are also subject to customs duty. This affects customs declarations on consignments under the IOSS system, as well as consignments outside the system as of 1 July 2026. There will not be any changes to the data contents (schemas) of declarations. However, new codes will be introduced for information to be provided.

Changes to codes provided on import declarations

These changes will affect information to be provided in the Customs Clearance Service and in message format:

• Additional information code C07 (consignments of negligible value, the intrinsic value of which does not exceed 150 euros) will be taken out of use.
• Additional information code F53 for distance sale consignments worth at most 150 euros (other than IOSS distance sale consignments) will be taken into use.

The following additional document codes for product identifiers that are required for each consignment will be taken into use:

• C127: Standardised product identifier from the manufacturer, if available.
• C128: Non-standardised product identifier from the manufacturer
• C129: Seller’s product identifier
• Y081: No standardised product identifier from the manufacturer for the declared product.

Providing product identifiers is voluntary between 1 July and 31 October 2026. Providing product identifiers will be obligatory for all consignments as of 1 November 2026.

More information

yritysneuvonta@tulli.fi