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Import and Export Manual for low value shipments

k) The ED 14 03 040 000 «Taxable base»

This ED is not required for DA with dataset H7, which implies that the person filing the customs declaration does not need to declare or provide it .

However, the National Import System (SNI) must transmit this information to the Surveillance system. Therefore, the SNI of each Member State must:

  • calculate the ED 14 03 040 000 “Taxable base” based on the ED 14 14 000 000 and 14 15 000 000; and, if applicable,
  • convert billing currency to national currency: 14 14 000 000 + ED 14 15 000 000/item) x 14 09 000 000.