Importation of goods from third countries or third territories

As regards distance sales of goods imported from third territories or third countries within the framework of IOSS , accrual takes place and VAT is due at the time of delivery (when payment is accepted).

In order to avoid double taxation, the import of goods declared with a valid IOSS VAT identification number is exempt from VAT . A customs declaration (H1, H6, H7 or I1) with a valid IOSS VAT identification number and the additional regime code “F48” should be considered an “application” for exemption from import VAT. Customs will carry out its checks to determine whether the conditions for exemption from VAT on import are met and, if applicable, the conditions for the use of the specific customs declaration. If one of the conditions is not met, the customs declaration must be rejected.¹² (e.g. in case the IOSS VAT identification number is not valid) or the declarant must rectify it (e.g. in case of undervaluation with an intrinsic value still not exceeding 150 euros) .

Example of application of article 143 bis from AD CAU :

Release for free circulation in Member State A of a consignment declared through the IOSS containing two t-shirts ordered online with a value of EUR 30 and end-use is Member State B. A number of valid IOSS VAT identification and, in ED 11 10 000 000, the additional regime codes C07 and F48. The goods are not subject to prohibitions or restrictions.

¹² Article 172 of UCC establishes that only those DA that meet the conditions established in chapter 2 of the UCC can be admitted. These requirements refer to the information necessary for the application of the provisions relating to the customs regime for which the goods are declared.