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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

"Guidance for Member States and the commercial sector"

(September 15, 2022)

Disclaimer Clause: This document is explanatory in nature and not legally binding. The legal provisions of customs legislation prevail over the content of the document and must 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 relating to low value shipments
  4. 3. VAT collection mechanisms
  5. 4. Export and re-export formalities relating to low value shipments
  6. 5. Invalidation of the Customs declaration
  7. Appendix 1. Customs declarations for the release into free circulation of low value shipments from July 1, 2021
  8. Appendix 2. Grouping of EEVs imported into the EU