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Import and Export Manual for low value shipments

2.6. Customs clearance of postal shipments

All postal items imported into the EU , regardless of their value, can be declared for release into free circulation using the normal customs declaration with the complete data set (data set H1 ) or, when the conditions provided for in Article 166 of UCC are met, the simplified declaration (data set I1).

Furthermore, the table below shows the possible simplified formalities for the clearance of said goods, depending on their value:

Value of the asset Declaration or form of presentation Dates Features
Goods ≤150 EUR Electronic customs declaration with H7 data set Starting July 1, 2021
  • Goods subject to customs exemption (articles 23 and 25 of RFA )
  • Q+A
  • Customs regime only 40 00
Goods ≤150 EUR Customs declaration in accordance with Annex 9 of ADT CAU Until the improvement of National Import Systems (by December 31, 2022, at the latest)  EM have the right to use this alternative when the H7 is not yet available
Goods ≤150 EUR Any other presentation act (CN22/23) Until the end of the planned deployment period for ICS2 (by October 1, 2021 at the latest)
  • The EM grants the deployment period and allows the use of this act
  • Goods subject to customs exemption (Articles 23 and 25 of the FRG)
  • Q+A
  • IOSS or special regime used for VAT
  • Data accepted by customs
Goods in a postal shipment ≤1,000 EUR Electronic customs declaration with H6 data set Starting May 1, 2016
  • Q+A
  • CRA 42/63
Goods in a postal shipment ≤1,000 EUR Any other presentation act (CN22/23) Until the improvement of National Import Systems (by December 31, 2022, at the latest)
  • Not available for goods in postal shipments referred to in article 143 bis of AD CAU (goods ≤ 150 EUR)
  • If the MS has granted this possibility

Assets >1,000 EUR

 Electronic customs declaration with H1 data set Starting May 1, 2016 (no data)
Assets >1,000 EUR Customs declaration in accordance with Annex 9 of the ADT CAU Until the improvement of National Import Systems (by December 31, 2022, at the latest) (no data)
  1. 2.6.1. Description of Article 144 of the AD UCC and the reduced data set in Annex B, column H6
  2. 2.6.2. Transition for postal services: conditions and deadline for using the declaration for any other act
  3. 2.6.3. Customs clearance assumptions for postal shipments from July 1, 2021