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Import and Export Manual for low value shipments

a) The ED 11 10 000 000 “Additional regime codes”

The note regarding this ED specifies the following: indicate the relevant Union codes or the additional scheme code provided by the Member State concerned.

The relevant Union codes to be used in this data element are as follows:

  1. C07 : Shipments without estimable value.
  2. C08 : Shipments from individual to individual.
  3. F48 : Importation under the special regime for distance sales of goods imported from third countries or third territories established in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC (cases under IOSS ), and
  4. F49 : Importation within the framework of the special regime for the declaration and settlement of VAT on imports, established in title XII, chapter 7, of Directive 2006/112/EC (cases within the framework of the special regime).

Since the code "C08" refers to shipments between consumers, it cannot be used together with any of the type "F" codes indicated (F48 and F49). If the IOSS VAT identification number is provided in ED 13 16 000 000, only additional regime codes C07 and F48 may be used.

Examples:

  1. a shipment with the IOSS and an intrinsic value of 130 EUR : codes that must be indicated in the ED 11 10,000,000: C07 and F48;
  2. a shipment without the IOSS but that must be declared under the special regime: codes that must be indicated in the ED 11 10,000,000: C07 and F49;
  3. a shipment from individual to individual with a value of 30 EUR: code that must be indicated in ED 11 10,000,000: C08;
  4. a shipment from individual to individual with an intrinsic value of 130 EUR: code that must be indicated in ED 11 10,000,000: C07;
  5. a shipment with an intrinsic value of €130 under the ordinary import VAT regime (without using the IOSS), including business-to-business shipments: code that must be indicated in ED 11 10,000,000: C07;
  6. a shipment from individual to individual, containing two items, with a total value of 50 EUR (article 1: 20 EUR, article 2: 30 EUR):
  7. code that must be indicated in ED 11 10,000,000: article 1.20 EUR, C07; article 2.30 EUR: C07.