2.5. Others (simplifications, single presentation)
The use of the customs declaration with the H7 data set is optional and depends on the choice of the person submitting it . If not used, that person could instead choose to use a normal customs declaration with the full data set or a simplified customs declaration. However, the latter requires entering more data elements than the customs declaration for certain low value shipments, i.e. the customs declaration with the H7 data set.
For postal shipments, the possibility of using the customs declaration with the H6 data set is maintained.
All requirements relating to the validation of the identification number for the purposes of VAT of the IOSS , the guarantee of VAT collection and the notification to the Surveillance system are applicable.