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Import and Export Manual for low value shipments

3.1. Import Single Window Scheme (IOSS)

  1. 3.1.1. Main concept and process description
  2. 3.1.2. Liability of agents under the IOSS regime
  3. 3.1.3. IOSS VAT identification number
  4. 3.1.4. 150 threshold €
  5. 3.1.5. Exchange rate
  6. 3.1.6. Grouping of shipments
  7. 3.1.7. Return of goods declared in the IOSS
  8. 3.1.8. Monthly notification