{ "article": { "LEGIARTI000053107150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-22", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2028-07-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053107150", "URL": "article/LEGI/ARTI/00/00/53/10/71/LEGIARTI000053107150.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

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\n
Par dérogation à l'article L. 213-7, l'importation de biens soumise au régime des colis de faible valeur relève du taux normal.

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I. - Au 1^er juillet 2028 :

Article L222-22 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/07/2028 (Code des impositions sur les biens et services)