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Import and Export Manual for low value shipments

2.2.4. What VAT collection mechanism?

The customs declaration with the H7 data set can be used for the following VAT collection mechanisms:

  • the import regime/single window for imports or IOSS (see section 3.1);
  • the special regime for the declaration and settlement of VAT on imports (see section 3.2); and
  • the ordinary VAT collection mechanism (section 3.3).