1. Goods included in a consignment benefiting from exemption from import duties in accordance with Article 23(1) or Article 25(1) FRG

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

Article 23, paragraph 1 imposes the following conditions in relation to goods:

that have no estimable 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, this type of goods cannot be included in a customs declaration with the H7 data set, unless Article 25(1) of FRG applies (which covers shipments from individual to individual). Article 26 limits the scope of duty-free delivery to shipments of that nature with a value of up to EUR 45 and, in the case of some specific goods, to certain quantitative thresholds defined in that Regulation.

It should be noted that the exemption under Article 23(1) is applicable per consignment and, if the consignment consists of several items, it cannot be divided in order to request exemption from duty for one or more items whose value does not exceed 150 EUR.

When hundreds of packages destined for different consumers and labeled with their respective names have been consolidated in a container, 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 remembered that, in the case of goods not declared through 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 an exemption of duties other than from 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 the H7 data set.