4.1. Summary

Type of shipment/Value of goods	Customs formalities applicable to the export of goods from the Union	Customs formalities applicable to the return of imported goods	Formalities applicable to the refund of VAT
Express shipments ≤150 EUR (with IOSS and without IOSS)	Postal shipments: Declaration for any other act. Pursuant to Article 141(4) of AD CAU . Goods are considered declared for export upon leaving the customs territory of the Union. It is not necessary for any data to be available to and accepted by customs. Express shipments: Declaration for any other act. Pursuant to Article 141(4) bis, of the AD CAU, certain data must be available to and accepted by customs.	Postal shipments: Declaration for any other act. Pursuant to article 141, paragraph 4, AD CAU. Goods are considered declared for export upon leaving the customs territory of the Union. It is not necessary for any data to be available to and accepted by customs. Express shipments: Declaration by any other act; Certain data must be available to and accepted by customs.¹⁵[pursuant to Article 141(4) bis, and, if applicable, article 142, letter b), of the AD CAU].	Invalidation of the DA of import and termination of the obligation to pay VAT: With IOSS: VAT refund directly by the seller. Without IOSS: Refund or forgiveness of VAT by customs or tax authorities.
Express shipments >150 EUR ≤1,000 EUR	Postal shipments: Declaration for any other act. Pursuant to article 141, paragraph 4, AD CAU. Goods are considered declared for export upon leaving the customs territory of the Union. It is not necessary for any data to be available to and accepted by customs. Express shipments: Declaration for any other act. Pursuant to Article 141(4) bis, of the AD CAU, certain data must be available to and accepted by customs.	Goods in respect of which an application for remission of duties or other encumbrances has been submitted; Declaration for any other act. Pursuant to Article 141, paragraphs 4 and 4 bis, from AD CAU. Goods in respect of which a request for refund of duties or other charges has been submitted: Electronic export declaration [pursuant to Article 142(b) AD UCC, declaration by any other act is not available].	Invalidation of the import AD and termination of the VAT payment obligation.

Type of shipment/Value of goods

Customs formalities applicable to the export of goods from the Union

Customs formalities applicable to the return of imported goods

Formalities applicable to the refund of VAT

Express shipments ≤150 EUR (with IOSS and without IOSS)

Postal shipments: Declaration for any other act. Pursuant to Article 141(4) of AD CAU . Goods are considered declared for export upon leaving the customs territory of the Union. It is not necessary for any data to be available to and accepted by customs.

Express shipments: Declaration for any other act. Pursuant to Article 141(4) bis, of the AD CAU, certain data must be available to and accepted by customs.

Postal shipments: Declaration for any other act. Pursuant to article 141, paragraph 4, AD CAU. Goods are considered declared for export upon leaving the customs territory of the Union. It is not necessary for any data to be available to and accepted by customs.

Express shipments: Declaration by any other act; Certain data must be available to and accepted by customs.¹⁵[pursuant to Article 141(4) bis, and, if applicable, article 142, letter b), of the AD CAU].

Invalidation of the DA of import and termination of the obligation to pay VAT:

With IOSS: VAT refund directly by the seller.
Without IOSS: Refund or forgiveness of VAT by customs or tax authorities.

Express shipments >150 EUR ≤1,000 EUR

Express shipments: Declaration for any other act. Pursuant to Article 141(4) bis, of the AD CAU, certain data must be available to and accepted by customs.

Goods in respect of which an application for remission of duties or other encumbrances has been submitted; Declaration for any other act. Pursuant to Article 141, paragraphs 4 and 4 bis, from AD CAU.

Goods in respect of which a request for refund of duties or other charges has been submitted: Electronic export declaration [pursuant to Article 142(b) AD UCC, declaration by any other act is not available].

Invalidation of the import AD and termination of the VAT payment obligation.

N.B. The return of goods referred to in this guidance document must be differentiated from the concept of returned goods in accordance with article 203 of UCC . Return in the context of distance sales of goods refers to goods from the Union that were imported into the EU through an e-commerce operation and that, for a specific reason (for (for example, because the importer refuses to accept the goods or is dissatisfied with the product) they are returned to their original supplier or to an address indicated by that supplier outside the EU. The return goods referred to in Article 203 of the UCC are those "non-Union goods that, after having been initially exported outside the customs territory of the latter as Union goods, are reintroduced and declared for clearance for free circulation in said territory" with a possible exemption from duties.

¹⁵Exceptional temporary situation (until 1 October 2021) for the return of undelivered postal items declared for release into free circulation pursuant to Article 141(3) of AD CAU . Such DA shall be deemed not to have been submitted, on the basis of Article 220(2) of AE CAU .