Main concept

The scope of application of the special regime is restricted to the import of goods in consignments whose intrinsic value does not exceed 150 EUR and whose dispatch or transport concludes in the Member State of import. Goods subject to excise taxes are excluded from the use of the special regime. For more information on the scope of application, see Chapter 4, Section 4.3.3 of the Explanatory Notes on VAT .

The purpose of the special regime is to simplify the collection of import VAT corresponding to low value shipments imported into the EU , when the IOSS is not used ##2##. Even so, the use of the special regime is optional for the person who declares the goods on behalf of the recipient (that is, the importer).

It should be noted that VAT is not considered an import duty within the meaning of Article 5, point 20, UCC . The customs formalities established in the UCC apply to the importation of shipments of low value. However, the obligation to pay VAT on importation is established in article 369. septvicies de la Directiva sobre el IVA y este se calcula y recauda con arreglo a las normas previstas en el artículo 369 septvicies ter, apartados 1 y 2. Dichas normas prevén que la persona a la que vayan destinadas las mercancías será responsable del pago del IVA a la importación. Esta disposición debe incorporarse en este sentido a la legislación nacional en materia de IVA de los Estados miembros.