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Import and Export Manual for low value shipments

2.6.1. Description of Article 144 of the AD UCC and the reduced data set in Annex B, column H6

The reduced set of data provided for in article 144 of AD CAU can be used for the declaration of release for free circulation of goods in a postal shipment whose value does not exceed 1,000 EUR . This feature was introduced by CAU and has been available since May 1, 2016. It has been maintained so as not to compromise the ongoing progress of some Member States, which have already implemented or planned this facilitation.

Description

As described in the previous chapter, the removal of the minimis threshold of VAT will introduce the requirement to submit a customs declaration for all goods , including those with a value of less than EUR 22, currently declared by postal service operators by any other act. Article 144 of the AD CAU provides for a normal customs declaration with a reduced set of data (H6), if all the following conditions are met:

  • that is limited to goods in postal shipments declared by postal service operators,
  • that the goods are not subject to prohibitions or restrictions, and
  • that the goods have a maximum value of 1,000 EUR.

The use of this specific customs declaration for release into free circulation is not mandatory, but the decision to use it or not falls on the postal service operators.

It is important to note that, once the H6 declaration is provided in the National Import System, all goods in postal shipments with a value of up to 1,000 EUR and not subject to Q+A may be declared using this data set. This includes the goods referred to in article 143 bis of AD CAU.

Transition period

Regarding the implementation of the customs declaration with a reduced set of data (column H6), a transitional period is planned until the dates of the improvement of the National Import Systems, and until December 31, 2022, at the latest, for goods in postal shipments other than those referred to in article 143 bis of the AD CAU. During this period, goods in a postal consignment with a value between EUR 150.01 and EUR 1,000 can be declared for release into free circulation by any other act. This means that the customs declaration of release for free circulation will be considered presented and accepted by the act of presentation of the goods to customs, provided that they are accompanied by a CN22 declaration or a CN23 declaration.

The decision to allow the use of the declaration for any other act during the transitional period rests with the Member State.