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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 aux dispositions des paragraphes 1 et 2 de la sous-section 5 de la section 1 du chapitre V du titre I^er du présent livre, le destinataire des biens est redevable de la taxe à laquelle est soumise l'importation de biens relevant du régime des colis de faible valeur.

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I. - Au 1^er juillet 2028 :

Article L222-23 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/07/2028 (Code des impositions sur les biens et services)