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Import and Export Manual for low value shipments

2.5. Others (simplifications, single presentation)

The use of the customs declaration with data set H7 is optional and depends on the choice of the person submitting it . If not used, such a person may instead choose to use a normal customs declaration with the full set of data or a simplified customs declaration. However, the latter requires the entry of more data elements than the customs declaration for certain low-value consignments, i.e. the customs declaration with data set H7.

For postal shipments, the possibility of using the customs declaration with the H6 data set remains.

All requirements relating to the validation of the identification number for the purposes of theVAT of the IOSS, the guarantee of VAT collection and notification to the Surveillance system are applicable.

  1. 2.5.5. Single submission of the customs declaration and the entry summary declaration (DSE)
  2. 2.5.4. Customs regime with regime code 42/63
  3. 2.5.3. Centralised office
  4. 2.5.2. Registration in the declarant's records (EIDR)
  5. 2.5.1. Simplified Declaration (DS)