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Import and Export Manual for low value shipments

k) The ED 14 03 040 000 “Tax base”

This ED is not required for the DA with the H7 data set, which implies that the person filing the return Customs should not declare it 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 ED 14 03 040 000 “Tax base” based on 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.