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Import and Export Manual for low value shipments

2.2.1.1. Scope and function

The detailed content (data set) of this particular customs declaration is defined in column H7 of Annex B of AD CAU .

Summary :

Customs declarations containing the H7 data set can be used:

  • by anyone6;
  • in respect of goods in business-to-consumer, business-to-business or consumer-to-consumer shipments with an intrinsic value of up to EUR 150 , subject to duty-free treatment pursuant to Article 23(1) of the FRG , or goods in consumer-to-consumer shipments with an intrinsic value of up to EUR 45, subject to duty-free treatment pursuant to Article 25(1) FRG; and
  • within the framework of the IOSS, the special regime or the ordinary mechanism for collecting the taxVAT to import.

Exceptions/excluded goods: goods subject to prohibitions and restrictions (see further details in section 2.2.3).

Goods subject to taxes other than VAT on import are not excluded from the H7 dataset. per se, de acuerdo con el artículo 143 bis from AD CAU, but the H7 dataset is not sufficient to calculate such taxes. Therefore, to declare these goods, the customs declaration with data set H1 must be used.

Member States may authorise the use of the customs declaration with dataset H7 in the context of trade with special fiscal territories, in accordance with Article 134(1) of the UCC AD.

If the conditions for using the appropriate customs declaration for release of goods for free circulation are met, it is up to the person lodging the declaration to choose the customs declaration with the appropriate data set for release of the import of the EEV (data set H7, I1, H1 or, where applicable, H6).

6 However, in the context of the special procedure, the customs declaration with data set H7 can only be used by the person presenting the goods to customs.