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Import and Export Manual for low value shipments

2.2.1.1. Scope of application 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-business shipments with an intrinsic value of up to 150 EUR , subject to exemption from customs duties in accordance with Article 23(1) , from FRG , or goods in shipments between consumers with an intrinsic value of up to EUR 45, exempt from customs duties pursuant to Article 25(1) FRG; and
  • within the framework of IOSS , the special regime or the ordinary mechanism for collecting VAT on imports.

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

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

Member States may authorize the use of the customs declaration with the H7 data set in the framework of trade with special tax territories, in accordance with Article 134(1) AD UCC.

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

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