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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 items whose value does not exceed 1,000 EUR that are not subject to export duties will be considered declared for export upon departure from the customs territory of the Union, provided that:

  • are not the subject of a request for the refund of duties or other charges, unless such request is related to the invalidation of the customs declaration for release into free circulation of goods subject to exemption from import duties in accordance with Article 23, paragraph 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 goods) on the basis of an invalidation of the customs declaration for release into free circulation requested by the declarant of said declaration, pursuant to Article 148(3) AD CAU. Such goods can still be exported upon leaving the customs territory of the Union, as long as their value does not exceed EUR 150. The postal operator will return the goods using an S10 barcode, in accordance with the applicable UPU rules. If a new S10 barcode is issued for the return, it must cross-reference the postal system to the S10 barcode belonging to the undeliverable package. Data demonstrating that the same goods as those released for free circulation have been returned should be available in the postal service operator's computer system in the event of an audit, and should be made available to customs upon request.

However, above this value threshold, Article 142(b) of the AD UCC implies that goods in postal consignments for which a request for drawback of duties or other charges has been made cannot be exported for their departure from the customs territory of the Union. Therefore, it is necessary to submit an electronic export declaration.