De minimis reform: the EUR 3 regime takes effect

The EUR 3 charge applies per HS-code line item rather than per parcel, and does not form part of the VAT taxable base. The three-part PID model — M-PID, NS-PID and S-PID — together with the Art. 221(4) UCC-IA destination-Member-State cascade for non-IOSS B2C distance sales now constitute the operative reference points for carriers preparing for go-live.

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