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Import and Export Manual for low value shipments

1. Goods included in a consignment that benefit from an exemption from import duties in accordance with Article 23, paragraph 1, or Article 25, paragraph 1, of the FRG

The article refers to the Regulation on customs exemptions, and in particular to its Article 23, paragraph 1, and its Article 25, paragraph 1, commonly known as the threshold of 150 EUR for low-value goods and the threshold of 45 EUR for non-commercial gifts (consumer-to-consumer shipments).

Article , paragraph , imposes the following conditions in relation to goods:

  • that lack appreciable value (whose intrinsic value does not exceed EUR 150 in total per shipment);
  • that are shipped directly from a third country to a recipient located in the EU ;
  • Some goods are excluded: alcoholic products, perfumes and toilet waters, and tobacco and tobacco products. Therefore, such goods cannot be included in a customs declaration with data set H7, unless Article 25, paragraph 1 of RFA applies (covering consignments from private individuals to private individuals). Article 26 limits the scope of application of the duty-free treatment to consignments of this nature with a value of up to EUR 45 and, in the case of certain specific goods, to certain quantitative thresholds defined in that Regulation.

It should be noted that the exemption pursuant to Article 23, paragraph 1, is applicable per shipment and, if it consists of several items, it cannot be split up for the purpose of claiming an exemption from duty for one or more items whose value does not exceed EUR 150.

Once hundreds of packages destined for different consumers have been consolidated into a container and labelled with their respective names, they can be cleared with hundreds of customs declarations with the H7 data set and sent to their end-use after release. It should be noted that, in the case of goods not declared through the IOSS , all goods must be declared for release for free circulation in the Member State of end-use. See relevant use cases in Annex 2.

Goods subject to a duty-free exemption other than that referred to in Article 23(1) and Article 25(1) of Regulation (EC) No 1186/2009 cannot be declared with a customs declaration with data set H7.

  1. Release for free circulation of commercial samples
  2. Intrinsic value of maximum EUR 150 per shipment