3.1.6. Grouping of shipments

In the context of IOSS , two situations can arise in the case of grouped orders:

1. multiple orders placed by the same consumer grouped into a single shipment; and
2. multiple orders placed by multiple consumers grouped into a consolidated shipment.

If the sellers send the orders referred to in subsection i. In a single shipment, the shipment as a whole will be subject to a single customs declaration. In this case, the person sending the goods must take into account that customs will impose customs duties and VAT on importation on the total value of the shipment if this exceeds 150 EUR . In this case, the supplier or electronic interface must refund to the consumer the VAT settled in the IOSS on the basis of proof of payment of VAT and, eventually, the customs duties paid to the customs authorities. The supplier or electronic interface may correct its IOSS VAT return (if it has already been submitted) to reflect that VAT is no longer chargeable on the IOSS. Likewise, the supplier or electronic interface must keep in its records this proof of VAT payment by the consumer.

For low-value imports facilitated through their platform, electronic interfaces generally cannot visualize or verify bundling practices if they are completely under the control of the underlying seller.

In that case it is therefore necessary for the electronic interface to make certain reasonable assumptions; For example, when the same consumer orders several goods at the same time and from the same supplier, the electronic interface must assume that the goods will constitute a single shipment. Likewise, when the same consumer places several different orders on the same day, the electronic interface must assume that the goods corresponding to the different orders will constitute different shipments.

In the case contemplated in paragraph ii., in case case C-7/08 of the Court of Justice of the European Union it was ruled that grouped shipments whose total intrinsic value exceeds 150 EUR , but which, considered separately, do not have an estimable value, may be released into free circulation subject to an exemption from import duties, provided that each package in the joint shipment is addressed individually to a consignee established in the EU .

This would mean that, if a shipment is eligible to be declared in the IOSS at the order level and is sent in a container individually labeled in the name of its recipient, but grouped in a larger package together with other containers addressed to different recipients, and in the customs declaration is provided with a valid IOSS identification number, the import VAT exemption will prevail.

Taking into account that information on importers must be provided at a generic level in the customs declaration, this solution would require submitting as many customs declarations as there are importers (individual recipients).

However, customs authorities may carry out checks to assess whether an order or shipment was artificially divided to benefit from duty exemption, in which case customs duties will also be imposed.