Customs Declaration for Low-Value Imports H7
As of 07 23 2021 new wording of R315
Importer Identifier
Non-IOSS declaration type: Subsidiary.
- Importer non-particular , naturalPerson;
If the Franchise code is C35, C36: Optional. If known, it must be an EORI with a valid NIF.
Other franchise codes: It is mandatory to declare the identifier: it must be EORI with a valid NIF.
The rest of R315 remains unchanged.
As from 04 10 2021 new wording of R32
<Exporter>.<identificationNumber> It is mandatory when the Exporting country is ES, XC and XL. Not applicable to C08, C16, C35 or C36.