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Import and Export Manual for low value shipments

2.2. Customs declaration with data set H7 (Article 143a of the Customs Code)

Pursuant to the provisions of Article 143 bis del AD CAU, el denominado «conjunto superreducido de datos» engloba un conjunto de requisitos en materia de datos encaminados a facilitar la aplicación de los aspectos aduaneros del conjunto de medidas sobre el IVA del comercio electrónico.

  1. 2.2.1. "Super Reduced Data Set (CSRD)" column H7 of Annex B of AD CAU
  2. 2.2.2. Who can be the declarant?
  3. 2.2.3. Which goods can be declared using the customs declaration with data set H7?
  4. 2.2.4. What VAT collection mechanism?
  5. 2.2.5. What regime code?
  6. 2.2.6. Transitional measures