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.

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 simplified H7 declaration can be submitted to release goods for consumption in any of the following cases:

• Importation of shipments with goods purchased by individuals, provided that the total intrinsic value of the goods does not exceed 150 euros.

• Goods sent from private individuals that enjoy a duty-free allowance up to a value of 45 euros per shipment.

• Tourist and official documents referred to in the Franchise Regulations.

• 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.

The H7 declaration cannot be used when the goods are subject to prohibitions or restrictions, nor is it compatible with regime 42 or 63 (VAT-exempt imports by subsequent intra-community delivery).

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.

As a result of the measures introduced by the European Commission, the importation of goods purchased online is subject to the following obligations.

Goods purchased online by individuals and shipped to them from outside the EU are defined as “distance selling”. These distance sales are subject to customs and indirect tax obligations.

All distance sales, regardless of their value, are subject, from November 1, 2026, to:

• Payment of tariff (fixed or ad valorem, depending on the value)
• Payment of a processing fee of 2 euros per category of items (line of the declaration)
• Provision of product identifier information

Special considerations if the value of the shipment does not exceed 150 euros (the total value of all items in the declaration is added together):

• • The tariff is a fixed tariff of 3 euros per category of items. This tariff is set up as a temporary measure, until July 1, 2028.
  • A simplified H7 declaration can be submitted, provided the goods are not subject to prohibitions and restrictions. The measurements can be found in the TARIC search engine.
  • The declaration can be submitted on form H1. This form is mandatory if the goods are subject to prohibitions and restrictions. In H1, you must declare preference 500 and the TARIC document code: Y126.
    • In H1, the appropriate preferential origin can be declared if the operation is not declared in IOSS. In other words, a preference other than 500 can only be declared if the additional regime code F53 is declared.

Special considerations if the shipment exceeds 150 euros:

• • The tariff is the applicable erga omnes tariff.
  • The customs declaration to be submitted is form H1. You must declare the Y126 code and the corresponding preference other than 500.