2.3. Customs declaration with complete data set: column H1

The normal customs declaration, which includes three times as many data elements as the customs declaration with the H7 data set, remains an option for declaring the import of low value consignments in the EU . Also, under certain circumstances ( eg  excise goods, goods subject to P+R , etc.), the H1 customs declaration remains the only data set suitable for the release of goods for free circulation.

However, considering the volumes, it is important to note that, wherever possible, the use of declarations with reduced data sets is preferred, taking into account the capacity limitations of the IT systems of express carriers and postal service operators, as well as of national customs authorities.