1.3.2. Single shipment and shipment of low value (EEV)

Regarding article 23, paragraph 1, of FRG , which defines "shipments without estimable value", shipments of low value include goods whose intrinsic value at the time of importation does not exceed 150 EUR .

As for the term "shipment", the goods shipped simultaneously by the same consignor to the same consignee and covered by the same contract of carriage ( e.g. . , aerial knowledge house or S10 barcode) will be considered a single “shipment” .

Consequently, if goods shipped by the same consignor to the same recipient, which have been ordered and shipped separately , arrive at the service operator postal or express transport company of destination on the same day, but in different packages, they should be considered different shipments. Along the same lines, if the goods are included in a single order placed by the same person, but are shipped separately, they will be considered different shipments.

However, this definition must be applied without prejudice to the provisions governing customs controls (article 46 of UCC ). Customs authorities may carry out any controls they deem necessary to ensure compliance with customs rules and, ultimately, to guarantee the traditional own financial resources (TPR) of the Union.

Examples are given in Chapter 4 of Explanatory Notes , points 22 to 27.