Customs Regulatory Updates
March 31, 2026
New Legal Requirements for Shipments to Switzerland
Effective 1st April 2026, the Swiss Customs Authority is introducing new Precious Metal Control (PMC) rules. These rules apply at brand level. They ensure that all shipments imported into Switzerland from the Rest of World —including Business-to-Business, Business-to-Consumer, and Consumer-to-Consumer shipments — that contain precious metals are correctly linked to a registered brand owner. The PMC regulations do not affect exports from Switzerland to the Rest of World. The following information must be included on the Commercial Invoice only:
- Responsibility Mark (Authorisation Number) at line-item level on the Commercial Invoicr
- Registered brand or brand-owner name at line-item level on the Commercial Invoice
- Goods description including the precious metal details (what the item is made of, percentage of precious metals) at line-item level on the Commercial Invoice and within the shipment data
Shipments from brands that are not registered with the Swiss Precious Metal Control (PMC) authority, cannot be customs cleared for import into Switzerland.
March 24, 2026
New Legal Requirements for Parcels to Italy
Effective 1st July 2026, the Italian government will introduce a 2 EUR fee for parcels delivered in Italy that:
- Originate outside the European Union
- Have a declared customs value under 150 EUR
What you need to know
- The fee may be paid by the sender, recipient, or other parties involved in the shipment.
- Accurate declaration of origin and value is mandatory. Missing or incorrect information can cause delays, returns, or additional costs.
- Recipients may need to provide information and pay the fee if the sender has not done so.
DHL will identify eligible parcels, collect the fee, and comply with reporting obligations. Non-payment will result in the parcel being returned to the sender.
March 23, 2026
New Legal Requirements for Shipments to Poland
From 17th March 2026, the Polish Government will extend SENT (Electronic Transport Supervision System) to additional product groups such as clothing, fashion accessories, used clothing, and footwear.
SENT is a national monitoring system used by the Polish Authority (KAS –National Revenue Administration) to track the movement of selected Business to Business (B2B) shipments transported by road. SENT has been in force since 2017 and applies to goods considered high-risk from a tax-fraud perspective, it covers the following road movements: Imports from Rest of World to Poland/Exports from Poland to Rest of World/Shipments transiting through Poland regardless of origin or destination.
Every shipment above 31.5 kg is subject to SENT requirements and must meet all of the following obligations:
✓ Have a valid SENT registration submitted by the obligated party
✓ Ensure real-time GPS geolocation transmission to the SENT system
✓ Provide continuous tracking covering the entire domestic road leg in Poland
IMPORTANT: DHL Express cannot meet these criteria, therefore shipments in scope of SENT and above the 31.5 kg threshold can no longer be accepted in our DHL Express network.
The following table summarises the newly added product groups, HS codes, and SENT thresholds that trigger SENT requirements, please note SENT is only applicable for Business to Business (B2B) shipments:
| Product category: | HS code: | SENT threshold (gross weight / quantity): |
| Apparel and clothing accessories, knitted | 61 | > 31.5 kg = SENT |
| Apparel and clothing accessories, not knitted | 62 | > 31.5 kg = SENT |
| Used clothing | 6309 00 00 | > 31.5 kg = SENT |
| Footwear | 64 (excluding HS 6406) | > 20 pieces (10 pairs) = SENT |
| Mixed goods | As above | > 31.5 kg = SENT |
March 20, 2026
New Legal Requirements for Shipments to France
From 1st January 2026, France is changing its EORI1 (Economic Operators Registration and Identification) structure from SIRET2‑based EORI numbers (FR + 14 digits) to SIREN3‑based EORI numbers (FR + 9 digits).
1 EORI stands for Economic Operators Registration and Identification number and is a mandatory requirement for businesses (and in some cases private individuals depending on the local country regulations) which import or export goods into or out of the EU27 (European Union, 27 Member States)
2 SIRET stands for Système d’Identification du Répertoire des Établissements
3 SIREN stands for Système d’Identification du Répertoire des Entreprises
These changes can be summarised as follows:
| Old System (until December 2025) | New System (from January 2026) |
|
|
March 17, 2026
New Legal Requirements for Shipments to Israel
As of 25th February 2026, the Israeli Ministry of Finance has implemented a significant policy change on Business to Consumer (B2C) shipments from the Rest of the World to Israel.
The changes are as follows:
- The VAT (Value Added Tax) exemption threshold for B2C imports has decreased from 150 USD to 130 USD¹.
- Shipments exceeding 500 USD are subject to customs import duties, and purchase tax².
Goods Value | IMPORT DUTIES, VAT3 (VALUE ADDED TAX AND PURCHASE TAX) |
VAT (VALUE ADDED TAX) |
IMPORT DUTIES AND PURCHASE TAX |
| Until 24 February 2026 | As of 25 February 2026 | As of 25 February 2026 | |
| 0 and <130 USD | Exempted | Exempted | Exempted |
| ≥130 and <150 USD | Exempted | Levied (Upon Import) | Exempted |
| ≥150 and <500 USD | Levied (Upon Import) | Levied (Upon Import) | Exempted |
| Above 500 USD | Levied (Upon Import) | Levied (Upon Import) | Levied (Upon Import) |
1 The threshold refers to the value of the goods excluding insurance/shipping and other applicable costs.
2 The Israeli purchase tax is a tax applied to specific categories of goods based on their Harmonized System (HS) codes.
3 The general VAT percentage on B2C imports in Israel is 18%, in some cases a 0% rate applies.
March 9, 2026
New Legal Requirements for Shipments to United States
On 20th February 2026, the Supreme Court of the United States (SCOTUS) ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are illegal. As a result, President Trump issued presidential actions to end the collection of tariffs under IEEPA, continue suspension of the duty-free De Minimis treatment, and impose a temporary import tariff under Section 122 of the Trade Act of 1974 (Section 122) from February 24, 2026.
The following changes apply as of February 24, 2026:
- IEEPA Tariffs are no longer collected and,
- Section 122 of the Trade Act (1974) will be applied to all imported goods, regardless of their value or country of origin.
This tariff may increase up to 15% at the President’s discretion upon official publication. This tariff will remain in effect for 150 days (until July 24, 2026). This tariff applies in addition to the applicable General Duty Rate (GDR). Some exemptions to this tariff apply and are described in Annex I and Annex II of the Proclamation.
IMPORTANT: This is a fluid situation subject to changes any time, and DHL may release future updates.
March 3, 2026
New Legal Requirements for Shipments to New Zealand
Effective 1st April 2026, shipments imported to (or exported from) New Zealand with a value up to $1,000 New Zealand Dollars (NZD) will be subject to a new regulatory fee (per waybill) imposed by the New Zealand Government as follows:
- Export Fee: $2.48 NZD per shipment + Goods & Services Tax (GST) of 15%
- Import Fee: $2.21 NZD per shipment + Goods & Services Tax (GST) of 15%
The New Zealand Customs authority is imposing these new regulatory fees to offset their costs to manage low value shipments and ensure a fairer cost recovery model.
February 25, 2026
New Legal Requirements for Shipments to France
As of 1st March 2026, the French Government has introduced a regulatory fee on low value shipments1 (Taxe sur les Petite Colis / TPC) for goods valued below 150 EUR imported from non-EU2 countries into France. The French regulatory fee will be charged as a flat fee of 2 EUR per line item. The regulatory fee applies to shipments with a goods value below 150 EUR.
1 Including both B2C (Business to Consumer) and B2B (Business to Business) and C2C (Consumer to Consumer)
2 EU (European Union): Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
IMPORTANT: Please note that the French regulatory fee is a mandatory fee imposed by the French Government and not a DHL Express fee.
February 9, 2026
New Legal Requirements for Shipments to EU27
As of 1st January 2026, only authorised Carbon Border Adjustment Mechanism (CBAM) declarants will be permitted to import CBAM goods into EU27* countries, if the threshold of 50 tonnes is exceeded. This requires importers to obtain authorization and submit an annual CBAM declaration, increasing their compliance obligations.
What you need to know:
- CBAM is the European Union (EU)’s first-of-its-kind border adjustment mechanism for carbon dioxide (CO2) emissions, which aims to ensure that the cost of those emissions is adequately reflected in the price of certain products imported into the EU27*.
- CBAM applies to imports of certain goods, from all non-EU countries and territories into EU27* countries, whose production is carbon intensive and at most significant risk of carbon leakage: cement, iron and steel, aluminium, fertilizers, electricity and hydrogen
* European Union Member States: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden
February 9, 2026
New Legal Requirements for Shipments to Portugal
Effective 1st January 2026, the Portuguese Customs Authorities have updated the values of the existing “Optative Regulatory Charge” (which is a mandatory regulatory charge by Portuguese Customs Authorities, and is not a DHL charge).
In Portugal, the VAT (Value Added Tax) calculation on imported goods includes also certain accessory regulatory costs (by Portuguese Customs), up to the first destination in Portugal.
* The “Optative Regulatory Charge” is only applied when goods remain in a Portuguese Customs bonded warehouse longer than 3 days during the import clearance process.
February 4, 2026
New Legal Requirements for Shipments to Israel
Effective 24th December 2025, the VAT (Value Added Tax), customs duties and purchase tax* exemption threshold for B2C imports has been increased from 75 USD to 150 USD**
* The Israeli Purchase tax is a tax applied to specific categories of goods based on their Harmonized System (HS) codes.
** The threshold refers to the value of the goods excluding insurance/shipping and other applicable costs.
January 29, 2026
New Legal Requirements for Shipments to Turkiye
Effective 6th February 2026, the Turkish government will change the threshold for Business to Consumer (B2C) shipments cleared under the simplified customs declaration regime, from 30 EUR to 0 EUR.
All B2C shipments, irrespective of their country of origin will require a formal customs declaration. Consequently, DHL Express (and other Air Cargo carriers) is not allowed by Turkish law* to perform simplified customs declarations for B2C shipments.
* Turkish 2009/15481 “Decision on the Implementation of Certain Articles of the Customs Law No. 4458” article 126
Receivers of B2C shipments will receive an e-mail notification from DHL Express whereby they are asked to provide an alternative broker.
IMPORTANT: Please note that there have been no changes to the current rules for B2B (Business to Business) shipments.
January 28, 2026
New Legal Requirements for Shipments to Egypt
Effective 1st January 2026, the Egyptian Customs Authorities require Receivers/Importers of shipments into Egypt to obtain an Advance Cargo Information Approval Number (known as ‘ACID’) for each shipment prior to departure from the origin/export country.
This requirement applies ONLY for shipments from Rest of World to Egypt where the Shipment actual weight exceeds 50 kilos.
January 23, 2026
New Legal Requirements for Parcels to Romania
Effective 1st January 2026, Law no. 239/2025 introduces a 25 RON fee for parcels delivered in Romania that:
- Originate outside the European Union
- Have a declared customs value under 150 EUR
What you need to know
- The fee may be paid by the sender, recipient, or other parties involved in the shipment.
- Accurate declaration of origin and value is mandatory. Missing or incorrect information can cause delays, returns, or additional costs.
- Recipients may need to provide information and pay the fee if the sender has not done so.
DHL will identify eligible parcels, collect the fee, and comply with reporting obligations. Non-payment will result in the parcel being returned to the sender.
January 7, 2026
Thailand – Imports: Removal of Duty De Minimis for all Imports
For: Shippers, Receivers
Shipping: Packages
Effective: 1 January 2026
What you need to know
- Goods from the Rest of World to Thailand with a value equal to or above THB 1 will be subject to full duties as per the Thai Customs tariff upon import into Thailand.
- This effectively removes the current De Minimis of THB 1500 down to THB 1 which was known as Category 2 clearances.
- Applies to all imports including Commercial (B2B) and Private (B2C)