l) The ED 14 14,000,000 “Intrinsic value”
The note regarding this ED requires that be indicated the intrinsic value of the goods per unit in the billing currency .
The ED 14 14 000 000 is mandatory for the person filing the customs declaration.
The ED 14 14 000 000 is only used in the context of customs declaration H7. In case of a customs declaration with the full data set (H1) or a simplified declaration (I1) , the intrinsic value of the goods must be indicated in the ED 14 08 000 000 «Item price/quantity» . In case of submitting a customs declaration with a reduced set of data for goods in postal shipments (H6), the ED must be used. 14 12 000 000 “Postal value” to indicate the intrinsic value of the goods.
If IOSS is used, it is advisable that the amount of VAT is always indicated separately on the invoice, in order to determine the value intrinsic value and calculate the tax base for sending reports to the Surveillance system.
Example 1 : intrinsic value of 140 EUR (VAT excluded and no other costs indicated)
| Article No. | Product denomination | Price | VAT | Total price |
| 1 | Winter coat | 140 EUR | 28 EUR | 168 EUR |
Example 2 : intrinsic value of 140 EUR (VAT excluded and transport costs indicated separately)
| Item No. | Product denomination | Price | VAT | Total price |
| 1 | Winter coat | 140 EUR | 28 EUR | 168 EUR |
| 2 | Transport fee | 15 EUR | 3 EUR | 18 EUR |
Example 3 : intrinsic value of 140 EUR (VAT excluded and transport costs indicated separately)
| Item No. | Product denomination | Price | VAT | Total price |
| 1 | Winter coat | 120 EUR | 24 EUR | 144 EUR |
| 2 | T-shirt | 20 EUR | 4 EUR | 24 EUR |
| 3 | Transport fee | 15 EUR | 3 EUR | 18 EUR |
Example 4 : intrinsic value of 160 EUR (VAT excluded and no other costs indicated separately on the invoice)
| Item No. | Product denomination | Price | VAT | Total price |
| 1 | Winter coat | 160 EUR | 32 EUR | 192 EUR |
Since the intrinsic value in example 4 is greater than EUR 150, it is not possible to file the declaration with dataset H7 to declare these assets. Instead, a normal customs declaration (H1 or H6, exclusively for postal service operators) or a simplified customs declaration (I1) must be submitted.