Regulatory and calculator updates

Changes that can affect an estimate are recorded with a verification date and the files that changed.

24 July 2026 — Version 2026.07.24

Initial public calculator model for the temporary €3 customs duty. Added all 27 destination-country standard VAT defaults, the €150 intrinsic-value boundary, IOSS and unknown-VAT scenarios, manual carrier fees and special-territory warnings.

Verified the Commission’s 20 July update to the public overview, the 2 June detailed guidance, Council Regulation (EU) 2026/382, the Your Europe VAT table checked 13 July 2026 and related official material.

  • Added integer-cent calculations and required unit tests.
  • Documented the legal IOSS/postal wording and Commission distance-sale guidance.
  • Kept the proposed Union handling fee outside all totals.
  • Flagged preferential-origin, excise and restricted-goods cases as unsupported.

What will trigger a new rule version

A change to the €3 amount, the €150 ceiling, the scheduled end date, the VAT base, scope, declaration-item interpretation or an EU standard VAT rate requires a data-version update, regression tests and a new entry here.