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Import and Export Manual for low value shipments

2. The goods in this shipment are not subject to prohibitions or restrictions.

Since article 143 bis of AD CAU establishes that goods that are subject to prohibitions or restrictions cannot be released for free circulation using the customs declaration with data set H7; it is not permitted to include in the declaration any goods that do not comply with this requirement. Such goods, other than those prohibited from being released for free circulation, will continue to be declared by means of a normal customs declaration with all relevant information. By filing the customs declaration with data set H7, the declarant declares that the goods are not subject to prohibitions or restrictions.

In order to assess this status, the customs authorities will rely on the information provided in the customs declaration and, in particular, on the six-digit HS code, but also on the description of the goods and the name and address of the exporter. In addition, from 2021, the submission of the DSE will constitute an additional phase that will provide more information to customs for risk analysis for security and safety purposes. All this data should be used to trigger the relevant customs controls, which may be supplemented by random checks.

Express transport operators have integrated into their own systems a control process that involves the detection of prohibitions and restrictions relevant to customs authorities. The process itself follows a multi-tiered approach with different steps. First, automatic evaluation consists of applying filters based on keywords in the goods descriptions, together with additional parameters such as weight and customer profiles of the shipper and the consignee (i.e. the importer). The system prevents these shipments from being dispatched using a simplified procedure and flags them by placing them in a queue. Secondly, human intervention is necessary to carry out additional controls and perform the work prior to the inclusion of goods in a customs regime.

It is important to note that the provision of Article 143 bis of the AD CAU "provided that the goods [...] are not subject to prohibitions or restrictions" cannot be construed in such a way that all goods with a six-digit HS code that may be linked to a P+R measure under TARIC are excluded from the use of AD with a CSRD .

It is advisable for customs to carry out P+R controls according to the following criteria:

  • Where all goods identified by the eight-digit Combined Nomenclature (CN) code under the declared six-digit HS code are subject to a P+R measure, the declared HS code is blocked and the customs declaration with data set H7 is rejected; and
  • Where only some of the eight-digit CN codes under the declared six-digit HS code are associated with a P+R measure, the customs declaration with data set H7 is flagged and additional checks must be carried out by the competent customs authorities.

It is suggested to incorporate this modus operandi al Sistema Nacional de Importación del Estado miembro por medio de una solución automatizada desarrollada para implantar la declaración en aduana con el conjunto de datos H7, con miras a garantizar el control automático de las medidas de P+R y el levante rápido de dichas mercancías.