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Import and Export Manual for low value shipments

a. Legal basis

Goods in an express shipment whose value does not exceed 1,000 EUR and to which no export duties can be applied may be declared for export by any other act [Article 140(1) , letter d), and article 141, paragraph 4 bis, from AD CAU ]. Exportation by any other act of goods in express shipments can be used regardless of the mode of transport.

Said goods will be considered declared for export by their presentation, in accordance with article 267 of UCC , at the customs office of exit , provided that the data of the transport document and/or the invoice are available to and accepted by the customs authorities (Article 141(4) bis, from AD CAU). For the purposes of such submission, the express transport company may, if accepted by the customs authorities, make data from its records available to customs, instead of submitting them by means of a notification.

The declaration by any other act of the goods in an express shipment can be used under the same conditions as those applied to the goods in postal shipments, in accordance with the provisions of article 142 of the AD CAU:

  • that the goods 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 an exemption from import duties in accordance with the Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;
  • that are not subject to prohibitions or restrictions;
  • 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].

On the basis of the single transport contract, the customs authorities have the possibility to investigate whether the shipment has definitively left the territory of the EU . If necessary, this can be verified in an audit-based control.

Under the first condition, goods in a returned express shipment whose value does not exceed EUR 150 can be exported using a declaration by any other act (customs presentation). Remaining express shipments (whose value exceeds €150) subject to a duty drawback claim must be declared for export by submitting a formal electronic customs declaration.

When a recipient does not accept the shipment, the express carrier will return it to the shipper with a new air waybill number house, junto con una referencia cruzada al antiguo número de conocimiento aéreo house. Este proceso permite a las autoridades aduaneras tener el control necesario para constatar si los envíos han abandonado físicamente el territorio aduanero de la UE, a fin de poder, previa solicitud del declarante de la declaración de importación en aduana, invalidar dicha declaración con arreglo al artículo 148, apartado 3, del AD CAU y, si procede, reembolsarle el IVA. Este control basado en una auditoría puede realizarse en los sistemas de seguimiento y rastreo de las empresas de transporte urgente.