These measures are imposed by European authorities and apply to all e-commerce platforms, including Delcampe.
From July 1, 2026, a simplified system is introduced for the collection of customs duties on these low-value shipments. A flat rate of €3 is applied per type of item contained in a parcel with a maximum value of €150.
This article covers the following topics:
- I am a seller: what information must be indicated on my shipment?
- What is the IM number?
- What are CN and HS codes?
- Why is this information important?
- I am a buyer: what is the impact on my purchases?
- What does the €25 flat fee include?
I am a seller: what information must be indicated on my shipment?
For each concerned transaction, certain information must be provided to customs authorities.
As a seller, you must ensure that the following elements appear on the parcel or on the shipping documents:
- The tax and customs reference provided by Delcampe, in the format IM0123456789-EU123456789
- The CN codes (extended HS), provided by Delcampe based on the type of item
- The identifier number of your Delcampe account (your username alone is not sufficient)
This information is made available in each delivery note concerned by this new regulation. It is essential to ensure proper processing of your shipment by customs services.
What is the tax and customs reference?
The tax and customs reference consists of Delcampe’s IM number linked to import VAT for e-commerce sales, to which a unique sequence is added allowing Delcampe to authenticate the transaction and prevent misuse of its IM number.
It allows customs authorities to identify the platform following the H7 declaration completed by the carrier and enables tax authorities to verify that VAT has been properly declared via the platform.
What are CN and HS codes?
CN and HS codes are used to identify the nature of goods in international trade.
The HS code is a 6-digit international system used to classify products, while the CN code is its European, more precise version, consisting of 8 digits and used in particular to determine customs duties and applicable rules.
On Delcampe, these codes are automatically provided based on the type of item sold (stamps, old coins, antiques, other collectible items).
Why is this information important?
A correct and complete declaration is essential to avoid:
- Customs delays
- Additional fees
- Blocking or return of the parcel
I am a buyer: what is the impact on my purchases?
Members located within the EU who purchase from professional sellers outside the EU are affected by this regulation.
In practical terms, for transactions with a maximum value of €150, in addition to import VAT, Delcampe will charge a flat fee of €25 per shipment. This amount replaces the 5% administrative fees currently applied.
What does the €25 flat fee include?
This flat fee includes:
- The €3 amounts per product type, collected in accordance with European regulation
- Additional customs fees applied by the carrier or postal services and re-invoiced to Delcampe
- Internal administrative costs