These measures are imposed by European authorities and apply to all e-commerce platforms, including Delcampe.
Since 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 professional seller: what information must be indicated on my shipment?
- What is the tax and customs reference?
- What are CN codes and other customs codes?
- How do you enter the product code in your customs declaration?
- 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 professional seller: what information must be indicated on my shipment?
For each concerned transaction, certain information must be provided to customs authorities.
As a professional 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 reference of the sold item
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 codes and other customs codes?
The CN code (Combined Nomenclature) is the reference code used in the European Union to identify goods. Consisting of 8 digits, it is used to determine customs duties and the regulations applicable to a product.
The first 6 digits of the CN code correspond to the HS code (Harmonized System), the international nomenclature used worldwide to classify goods.
Based on the CN code, the European Union may also define a TARIC code, used for more detailed customs formalities. The TARIC code contains 10 digits and is generally obtained by adding two additional zeros to the CN code.
Example:
- CN code: 97040000
- HS code: 970400
- TARIC code: 9704000000
How do you enter the product code in your customs declaration?
Depending on the type of customs form used, the customs administration may require different codes to identify the goods.
- If you use the H7 form, you will be asked to provide an HS code (Harmonized System). In this case, simply use the first 6 digits of the CN code corresponding to your item.
- If you use the H1 form, you will be asked to provide a TARIC code. In this case, take the CN code and add two zeros at the end to obtain the required TARIC code.
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.
Please note that, in accordance with the rules in force within the European Union, customs duties paid upon the importation of an item are not refunded when the purchase is refunded.
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