2.3. Customs declaration with the complete set of data: 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 . Additionally, in certain circumstances ( e.g.  goods subject to excise duty, goods subject to P+R , etc.), the H1 customs declaration remains the only data set suitable for the release of goods into free circulation.

However, considering the volumes, it is important to highlight that, whenever possible, the use of declarations with reduced data sets is preferred, taking into account the capacity limitations of the IT systems of express transport companies and freight operators. postal services, as well as national customs authorities.