1.3.2. Single shipment and low value shipment (LVS)

With regard to Article 23, paragraph 1 of the FRG , which defines "shipments of no appreciable value", low-value shipments include goods whose intrinsic value at the time of import does not exceed EUR 150 .

As regards the term "shipment", the goods shipped simultaneously by the same shipper to the same consignee and covered by the same transport contract ( e.g. , air knowledge house or S10 barcode) will be considered a single “shipment” .

Therefore, if goods sent by the same consignor to the same recipient, which have been ordered and sent separately , arrive at the postal service operator or express transport company of destination on the same day, but in different packages, they must be considered as different shipments. Similarly, if goods are included in a single order placed by the same person, but are shipped separately, they will be considered separate 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 checks they deem necessary to ensure compliance with customs rules and, ultimately, to guarantee the Union's traditional own financial resources (TOR).

Examples of this can be found in Chapter 4 of the Explanatory Notes , points 22 to 27.