1.3.4. Correspondence objects

Article 1, paragraph 26, of the AD CAU defines the correspondence objects⁴ as "letters, postcards, cecograms or printed matter not subject to import or export duties."

According to Article 141(2) AD CAU, objects of correspondence shall be considered declared for release for free circulation upon entry into the customs territory of the Union.

It should be noted that goods containing correspondence objects (for example, an envelope) cannot be considered correspondence objects and must therefore be subject to the requirements of DSE and the customs declaration, as well as the payment of VAT . Magazines and newspapers are considered goods and are subject to VAT, so for their release into free circulation it is necessary to submit an electronic customs declaration.

⁴For a more detailed explanation of customs procedures in relation to objects of correspondence, see part E, point 3, of UCC Entry & Import Guidance Document ["Guidance document on the entry and importation of CAU ", document in English].