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Customs Declaration for Low-Value Imports H7

As from 23 07 2021 new wording of R315
Importer Identifier
Non-OSS declaration type:  Subsidiary.

  1. Importer not individual, 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>is mandatory when the exporting country is ES, XC or XL. Not applicable to C08, C16, C35 or C36.