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Import and Export Manual for low value shipments

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IMPORT AND EXPORT OF LOW VALUE SHIPMENTS: SET OF MEASURES ON VAT ON E-COMMERCE

"Guidelines for Member States and the trade sector"

(September 15, 2022)

Disclaimer: This document is for explanatory purposes only and is not legally binding. The legal provisions of customs legislation prevail over the content of the document and should always be consulted. The authentic texts of the legal instruments of the EU are those published in the Official Journal of the European Union . In addition to this document, there may also be national instructions or explanatory notes.

  1. Abbreviations
  2. 1. Introduction
  3. 2. Import formalities for low-value shipments
  4. 3. VAT collection mechanisms
  5. 4. Export and re-export formalities for low-value shipments
  6. 5. Invalidation of the declaration at Customs
  7. Appendix 1. Customs declarations for the release for free circulation of low-value shipments from 1 July 2021
  8. Appendix 2. Grouping of EEVs imported into the EU