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Presentation of Low Value Goods G3

The presentation of goods is regulated in articles 139 to 143 of UCC reflected in Regulation EU 952/20131 and developed in article 115 of RDCAU (Delegated Regulation EU 2015/24462) and in article 190 of the RECAU (Implementing Regulation EU 2015/24473).

 Under these regulations, the presentation of goods introduced into the TAU will be required immediately after their arrival at any customs office or at any place designated or approved by the customs authorities. Where the site is already authorised for the purposes of operating the temporary storage warehouse, such approval will not be necessary.

The technical guide contains the web services related to the notification of presentation of goods adapted to the data elements (ED) established in Annex B of Regulation RDCAU and in Annex B of RECAU which establishes rules for the development of the provisions of UCC .

In a first phase, the notification of presentation of goods with the web services of the guide that appears on this page will be carried out only for low-value goods that must be declared with an H7 declaration: distance sales for imports of goods in shipments with intrinsic value less than €150 destined for consumers in the EU .

  • Regulation ( EU ) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the UCC .
  • Commission Delegated Regulation ( EU ) No 2015/2446 of 28 July 2015 supplementing Regulation ( EU ) No 952 /2013 of the European Parliament and of the Council with implementing rules relating to certain provisions of the Union Customs Code.
  • Implementing Regulation ( EU) 2015/2447 of the Commission of 24 November 2015 laying down rules for the implementation of certain provisions of the Regulation ( EU) No 952/2013 of the European Parliament and of the Council establishing the Customs Code of the Union.