1.3.4. Objects of correspondence
Article 1, paragraph 26 of the AD CAU defines the correspondence objects4 such as "letters, postcards, cecograms or printed matter not subject to import or export duties."
According to Article 141(2) of the Customs Code, items of correspondence shall be deemed to be declared for release into free circulation upon their entry into the customs territory of the Union.
It should be noted that the estate containing correspondence objects (for example, an envelope) cannot be considered correspondence objects and must therefore be subject to the requirements of theDSE and the customs declaration, as well as the payment of the 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 relating to correspondence items, see Part E, point 3, of theUCC Entry & Import Guidance Document["Guidance document on the entry and importation of CAU», document in English].