This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

It shall apply from 1 July 2026.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 11 February 2026.

For the Council

The President

K. KALLAS

( 1 ) Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty ( OJ L 324, 10.12.2009, p. 23 , ELI: http://data.europa.eu/eli/reg/2009/1186/oj ).

( 2 ) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods ( OJ L 348, 29.12.2017, p. 7 , ELI: http://data.europa.eu/eli/dir/2017/2455/oj ).

( 3 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 , ELI: http://data.europa.eu/eli/dir/2006/112/oj ).

( 4 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code ( OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj ).

( 5 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( OJ L 256, 7.9.1987, p. 1 , ELI: http://data.europa.eu/eli/reg/1987/2658/oj ).

( 6 ) Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements ( OJ L 168, 7.6.2014, p. 39 , ELI: http://data.europa.eu/eli/reg/2014/609/oj ).

ELI: http://data.europa.eu/eli/reg/2026/382/oj

ISSN 1977-0677 (electronic edition)

COUNCIL REGULATION (EU) 2026/382 of 11 February 2026 amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief