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Import and Export Manual for low value shipments

2.6.2. Transition for postal services: conditions and deadline for using the declaration for any other act

Description

Until the end of the planned deployment period for version 1 of ICS2 , goods in postal items can be declared by any other act under certain conditions. This period covers the time elapsed between the entry into force of the set of measures on VAT of electronic commerce and October 1, 2021.

The conditions are the following:

  • that the customs authorities have accepted the use of that act and the data communicated by the postal operator;
  • that VAT is not declared under the special regime established in section 4 of chapter 6 of title XII of Directive 2006/112/EC for distance sales of goods imported from third countries or third territories (i.e. IOSS ), nor by making use of the special mechanisms for declaration and payment of VAT on imports established in Chapter 7 of Title XII of said Directive;
  • that goods included in a postal consignment are exempt from import duties in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;
  • that the shipment is accompanied by a CN22 declaration or a CN23 declaration.

Example:

A package containing a gift subject to customs exemption in accordance with Article 25(1) of FRG is declared for release into free circulation by presentation to customs, using declaration CN23 .

In relation to the process of returning undelivered parcels, Article 220(2) of AE CAU may continue to apply during the transitional period, if accepted by the customs authorities of the Member State in question (until October 1, 2021 at the latest). In the event that it has not been possible to deliver a consignment to the consignee (i.e. the importer), the declaration for release for free circulation made through the act of presentation to customs will be considered not to have been presented, and the goods will be considered in temporary storage until they are destroyed, re-exported or otherwise transferred, in accordance with article 198 of UCC .