Intrinsic value of maximum EUR 150 per shipment

For the purposes of determining whether goods qualify for the duty exemption provided for in Article 23(1) FRG , the definition of "intrinsic value" (Article 1, point 48, of AD CAU ). Customs will find this value in the ED 14 14 000 000 of the customs declaration in order to evaluate the right to use the customs declaration with the H7 data set. Intrinsic value is explained in detail in Chapter 1.

If customs determines that the intrinsic value of the goods exceeds 150 EUR , further treatment depends on when proof of this is acquired. The table below summarizes the possible assumptions:

⁸ A rectification is only possible if the conditions provided for in Article 173(2) UCC are met (customs has not informed the declarant that it wishes to examine the goods, customs has not verified the inaccuracy of the data and release of the goods has not yet been authorized). In all other cases, the procedure described below will apply for cases where the incorrect value was detected after admitting the AD, but before release of the goods, and the intrinsic value of the goods is > EUR 150.

Article 25 Paragraph 1 of the FRG covers the following goods:

• goods included in shipments with a value of up to 45 EUR;
• goods sent from a third country by an individual to another individual residing in the customs territory of the EU ;
• goods that are not the subject of a commercial import (goods of an occasional nature, exclusively reserved for the personal or family use of the recipient - that is, the importer -, without their nature or quantity reflecting any intention of a commercial nature and that are sent by the sender to the recipient - that is, the importer - without payment of any kind⁹);
• Quantitative limits apply to manufactured tobacco, alcoholic beverages and alcoholic beverages, perfumes and toilet waters in accordance with Article 27 of the FRG.

It should be noted that, for non-commercial goods, an exemption can be requested at the item level, which implies that, when the global value per shipment of two or more items exceeds the amount of 45 EUR, the exemption will be granted up to total of said amount in respect of those articles that, imported separately, could have benefited from said exemption, although the value of an article cannot be divided (Article 26, paragraph 2, of the FRG). However, the VAT exemption will be considered with respect to the shipment as a whole, and not in relation to each of the goods included in said shipment.¹⁰.

NB Goods subject to customs relief based on other articles of the FRG (such as commercial samples) and returned goods cannot be declared using the customs declaration with an H7 data set and must be subject to a simplified declaration or a normal declaration with the complete data set.

In the event that the value of the gifts (other than alcoholic products, perfumes and toilet waters, and tobacco and tobacco products) exceeds the threshold of EUR 45, but meets the other conditions of customs exemption in accordance with of Article 23 of the FRG, customs will reject the customs declaration and the declarant will rectify it by replacing the additional regime code C08 with C07.

As long as the value of the goods does not exceed EUR 150, no customs duties will be payable, although the goods will be subject to payment of VAT . If the rest of the conditions are met, it is possible to use the customs declaration with the H7 data set.

Examples:

1. a shipment from individual to individual with a value of 30 EUR: exempt from import duties, exempt from payment of VAT, additional regime code C08;
2. a shipment from individual to individual with a value of 50 EUR: exempt from import duties, payment of VAT, additional regime code C07;
3. a shipment from individual to individual with a value of 100 EUR consisting of: article 1: value of 20 EUR: exempt from import duties, payment of VAT, additional regime code C07; article 2: value of 30 EUR: exempt from import duties, payment of VAT, additional regime code C07, and article 3: value of 50 EUR: exempt from import duties, payment of VAT, additional regime code C07. As the total value of the shipment exceeds 45 EUR , VAT exemption cannot be applied.
4. A shipment from individual to individual, in a commercial transaction (such as, for example, goods sold on an electronic interface between consumers) with a value of less than EUR 150: exempt from import duties, payment of VAT, additional regime code C07;

Note that, in cases b) and c) above, the additional regime code C07 cannot be combined with the codes F48 or F49, taking into account that the IOSS and The special regime is only applicable in the context of distance sales of goods (from companies to consumers). However, since example d) describes a commercial transaction that is carried out on an electronic interface between consumers, the additional regime code " F48 " should be used when said electronic interface is registered in the IOSS, or the code « F49 » if VAT is collected through the special regime at the time of importation of the goods.

⁹“Commercial character” is defined in Article 25, paragraph 2, FRG .

¹⁰ In accordance with Article 1(2)(c) of Directive 2006/79/EC, 'small non-commercial consignments' means consignments that: c) consist of goods whose overall value does not exceed EUR 45.