From today, 1 July 2026, the EU duty exemption for consignments up to €150 is abolished. For companies importing goods into the EU under deferred payment arrangements, this creates a direct obligation: a customs guarantee.

What changed on 1 July 2026?

Until this date, the Union Customs Code (UCC, Regulation (EU) 952/2013) exempted consignments with an intrinsic value of €150 or less from import duties. That exemption is now gone. Every parcel entering the EU from a third country is subject to customs duties – regardless of value.

For businesses using the standard monthly credit (deferred payment under Article 110 UCC), this creates an immediate new liability. Import duties that were previously exempt now accumulate over the credit period. Dutch Customs confirmed on 26 June 2026 that this directly triggers security obligations for companies processing e-commerce flows.

The DPO authorization: how does the security bond work?

A comprehensive guarantee authorization – in Dutch: vergunning doorlopende zekerheid (DPO) – is the instrument through which companies formalize their customs security obligation. It sets out:

• The reference amount: the maximum amount of duties for which a guarantee must be provided at any given moment
• The form of security: typically a bank guarantee or deed of surety
• Any reduction of the guarantee, for example on the basis of AEO status

The reference amount has two components: existing duties already due, and duties that may arise during the period between placing goods under a customs procedure and their release. Customs establishes the reference amount based on import data from the preceding 12 months. Where no historical data is available – which is precisely the situation for many e-commerce operators newly subject to duties from 1 July – normally a flat rate of €10,000 per declaration applies as a starting point, but Dutch Customs has indicated it will take expected future trade flows into account when setting reference amounts, and will adjust the security level during the authorization period if volumes change significantly. A reduction of roughly two-thirds in the number of declaration lines is anticipated compared to the pre-exemption period – a figure Customs is factoring into its calculations.

AEO status reduces the guarantee amount

This is where the AEO status delivers a direct financial benefit. Under UCC Article 95, the guarantee for potential customs debts can be reduced depending on the compliance profile of the company:

Status	Security reduction (potential debts)
No AEO status	No reduction: 100% of reference amount
AEO-C or AEO-S status	Reduction to 30% for existing debts; further reduction possible for potential debts
Full waiver (Article 95(2) UCC)	Possible 0% – complete exemption from security

The conditions for reduction largely mirror the AEO criteria under Article 39 UCC: a sound compliance record, reliable accounting and logistics systems, financial solvency, practical competence, and (for AEO-S) security standards. If your company already holds AEO-C or AEO-S status, you should actively use this to reduce the guarantee amount required. The saving on the required bank guarantee can be substantial.

For companies that do not yet hold the AEO status, this is a concrete moment to evaluate whether certification is worthwhile – not only for the operational facilitations it brings, but now also for its direct impact on cash and collateral requirements. Our earlier post on preparing for an AEO re-assessment sets out how to approach that process without disrupting day-to-day operations.

Applying for a DPO authorization: what to expect

The DPO authorization is applied for through the EU Trader Portal. A few practical points:

• The application requires a well-founded estimate of the expected customs debt per declaration type and per customs procedure.
• You are responsible for monitoring the reference amount yourself. If your import volume exceeds the amount on which security was based, you must notify Customs and arrange for an increase.
• The authorization does not take effect until the guarantee has actually been lodged with the receiving office – a bank guarantee, for instance, must be in place before the deferred payment facility can be used.
• Dutch Customs aligns with other EU Member States in how it applies the rules, with the aim of avoiding distortions of competition within the EU single market.

A critical note: this is specialist work

The application process may look straightforward from the outside – fill in the EU Trader Portal, submit, wait. In practice, calculating the correct reference amount is technically demanding. It requires knowledge of the applicable tariff codes and customs values across product categories, an understanding of how the duty accumulates during the credit period, and a realistic projection of future volumes.

An underestimated reference amount leads to using the authorization beyond its limits – a compliance breach. An overestimated amount ties up collateral unnecessarily. Neither outcome is acceptable. Dutch Customs uses a flat rate of €10,000 per declaration where specific data is absent, but for high-volume e-commerce operations this figure may be entirely unrealistic in either direction.

This applies equally to the broader context of the EU customs reform. As we set out in our post on the new Union Customs Code, the reform is pushing more responsibility onto traders – and the technical depth required to navigate it correctly is increasing accordingly.

What should you do now?

• Establish whether your business is liable for import duties on e-commerce consignments from today onwards. If you use deferred payment, a DPO authorization is mandatory.
• If you hold the AEOC or AEOS status, ask your customs adviser to calculate the reduction in security that applies to your situation.
• Do not attempt to calculate the reference amount in isolation. The DPO application is specialist work – errors have compliance consequences and financial costs.
• Monitor your import volumes after today. If they exceed your reference amount and you see a trend, you are obliged to notify Customs promptly.
• Make sure your administration allows you to determine the current available balance under your reference amount at any moment – Customs requires this.

Questions about your specific situation? Get in touch with Smart Trade Compliance.