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Technical guides

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G3 notifications for the presentation of low-value goods

The presentation of goods is regulated in articles 139 to 143 of the CAU (Customs Code of the Union) embodied in EU Regulation 952/20131 and developed in article 115 of the RDCAU (EU Delegated Regulation 2015/24462) and article 190 of the RECAU (EU Implementing Regulation 2015/24473).

This regulation requires the presentation of goods brought into the TAU (customs territory of the Union) immediately upon arrival at any customs office or at any place designated or approved by the customs authorities.Where the site is already approved for the operation of the temporary storage facility, such approval shall not be required.

The technical guide contains the web services related to the notification of the presentation of goods adapted to the data elements ( ED) set out in Annex B of the Regulation RDCAU and in Annex B of the RECAU laying down rules for the implementation of the provisions of the CAU.

In a first phase, the notification of the submission of goods with the web services of the guide on this page will be made only for low value goods to be declared with an H7 declaration:distance sales for imports of goods in consignments with an intrinsic value of less than €150 destined for consumers in the EU.

  • Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ( CAU).
  • Commission Delegated Regulation (EU) No 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with detailed rules concerning certain provisions of the Customs Code of the Union (hereinafter, RDCAU).
  • Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (hereinafter referred to asRECAU).