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PIPE.Small Shipments Import Platform

Find out how easy it is to use this procedure for your e-commerce and parcels

This system, called PIPE (Small Shipments Import Platform in Spain) aims to comply with the formal and tax obligations imposed by the new regulations in a simple manner and with streamlined procedures that respect the needs of the world of parcels in general and e-commerce in particular.

Here is some general knowledge that you can complete with the HELP on this page.

The H7 tax return may be submitted for the release for consumption of low-value goods in one of the following cases:

  • Duty free goods with an intrinsic value of less than 150 euros
  • Goods sent from private individual to private individual, which are also exempted because they have a value of less than 45 euros
  • Tourist and official documents referred to in the Franchise Regulation
  • Blood, blood plasma and other fluids, tissues and other elements of the human body for medical or research purposes or for processing for the same purposes in exchange with the Canary Islands, Ceuta and Melilla.

However, the use of the H7 declaration will not be possible where the goods are subject to prohibitions or restrictions, nor is it compatible with the 42 or 63 scheme (imports exempt from VAT on subsequent intra-Community supply).

IOSS stands for "Import One Stop Shop".This is a simplified system for collecting VAT on the importation of small consignments (maximum of 150 euros), which allows for their settlement and payment to be made by the supplier/electronic platform on a regular basis, and in the Member State in which it was registered, for all transactions involving small consignments with a final destination to consumers in any Member State of the European Union.Under this regime, imports are exempt from VAT.It will be the platform who will pass it on to the customer and who will pay it in on a regular basis.

This regime is not possible for excise goods.

It is an optional regime for the platform-provider, but once opted in, it has to include all transactions until waiver or opt-out.

The G3 message is the notification of presentation of the goods provided for in Article 139 of the CAU.In the current version it can only be used to present goods that have been or are to be declared on an H7, and must be done once the goods are at the Customs office where they are to be cleared.

This is a simplified system for collecting VAT on the import of low-value consignments (maximum intrinsic value of 150 euros and not covered by the IOSS system) which allows and authorises the person presenting these consignments to Customs to defer payment of the VAT due on each of these low-value imports and to group them by monthly periods for payment.