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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
L'importation de biens relevant des relations diplomatiques ou assimilées dont le destinataire est une entité éligible est une importation de biens soumise au régime particulier des colis de faible valeur au sens de l'article L. 222-20 lorsque les conditions prévues par cet article, autres que celle tenant au destinataire, sont remplies.

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I. - Au 1^er juillet 2028 :

Article L233-8 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/07/2028 (Code des impositions sur les biens et services)