3. Imports of goods under 150 euros

For each Member State of consumption to which goods whose dispatch or transport has begun in a third country or territory arrive, the following information must be completed:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.

These supplies of imported goods are declared regardless of whether or not the taxable person has a permanent establishment in the Member State of arrival of the goods. That is, if the declarant makes deliveries of goods shipped or transported from a third country or territory to Spain or other consumer Member States in which it has a permanent establishment, these deliveries must also be included in this section.