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PIPE. Small Shipments Import Platform

Find out about the easy way you have with this procedure for your e-commerce and parcel service

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 when the goods are subject to prohibitions or restrictions nor are they compatible with regime 42 or 63 (imports exempt fromVAT by subsequent intra-Community delivery).

IOSS stands for "Import One Stop Shop". It is a simplified tax collection regimeVAT for the import of low-value shipments (maximum 150 euros), which allows for settlement and payment to be made by the electronic supplier/platform periodically, and in the Member State in which it was registered, for all small shipment transactions with a end-use 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.

It is a simplified entry regime of theVAT for the import of low value shipments (maximum 150 euros of intrinsic value and not covered by the IOSS system) which allows and authorizes the presenter of these shipments to Customs to defer payment of the VAT that is accrued on the occasion of each of these low-value imports and group them into monthly periods for their entry.