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Import and Export Manual for low value shipments

a. Legal basis

Pursuant to Article 140(1)(d), Article 141(4) and Article 142 of AD CAU , goods in postal consignments with a value not exceeding EUR 1 000 which are not subject to export duty shall be deemed to be declared for export on their exit from the customs territory of the Union, provided that:

  • are not the subject of an application for drawback of duties or other charges, unless such application relates to the invalidation of the customs declaration for release for free circulation of goods subject to exemption from import duties in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;
  • that are not subject to prohibitions or restrictions; and
  • that are not subject to any other special formalities provided for in Union law to be applied by the customs authorities [such as excisable goods covered by Directive (EU) 2020/262 or goods not belonging to the Union that have been placed under a customs warehousing, inward processing, temporary importation, free zone or temporary warehousing regime and are re-exported].

The first condition covers those cases in which a refund of VAT ( e.g. , return of the goods) on the basis of an invalidation of the customs declaration for release for free circulation requested by the declarant of said declaration, pursuant to Article 148, paragraph 3, of the AD CAU. Such goods may still be exported upon leaving the customs territory of the Union, provided that their value does not exceed EUR 150. The postal operator will return the goods using an S10 barcode, in accordance with the relevant UPU regulations. If a new S10 barcode is issued for the return, it must be cross-referenced in the postal system to the S10 barcode belonging to the undeliverable package. Data proving that the same goods as those released for free circulation have been returned must be available in the postal service operator's computer system in the event of an audit, and must be made available to customs upon request.

However, above this value threshold, Article 142(b) of the Customs Act UCC means that goods in postal consignments in respect of which an application for drawback of duties or other charges has been submitted cannot be exported on their way out of the customs territory of the Union. Therefore, it is necessary to submit an electronic export declaration.