Main concept

The scope of the special scheme is restricted to the importation of goods in consignments whose intrinsic value does not exceed EUR and whose dispatch or is concluded in the Member State of import. Goods subject to special 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##. However, the use of the special regime is optional for the person who declares the goods on behalf of the recipient (i.e. 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 CAU apply to the importation of low-value shipments. 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.