a) The ED 11 10 000 000 «Additional regime codes»

The note regarding this ED specifies the following: Please 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 arrangements for distance sales of goods imported from third countries or third territories provided for in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC (cases under the IOSS ), and
4. F49 : Importation under the special regime for the declaration and settlement ofVAT on imports, established in Title XII, Chapter 7, of Directive 2006/112/EC (cases under the special regime).

Since code "C08" refers to shipments between consumers, it cannot be used in conjunction with any of the "F" type codes listed (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 IOSS and an intrinsic value of 130 EUR : codes to be indicated in the ED 11 10 000 000: C07 and F48;
2. a shipment without the IOSS but which must be declared under the special regime: codes to 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 to be indicated in the ED 11 10 000 000: C08;
4. a shipment from individual to individual with an intrinsic value of 130 EUR: code to be indicated in the 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 to be indicated in the ED 11 10 000 000: C07;
6. a shipment from individual to individual, containing two items, with a total value of EUR 50 (Article 1: 20 EUR, article 2: 30 EUR):
7. code to be indicated in the ED 11 10 000 000: article 1.20 EUR, C07; Article 2.30 EUR: C07.