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Import and Export Manual for low value shipments

5.3. Processes and formalities

The customs declaration invalidation process depends on the type of declaration.

Declaration for any other act. If goods in a postal consignment are declared for release into free circulation by any other act, Article 220(2) of AE CAU applies, and it is not necessary to submit an application formal invalidation of the customs declaration. In this case, the customs declaration is considered not to have been submitted and the goods are considered in temporary storage until they are destroyed, re-exported or otherwise transferred, in accordance with article 198 of UCC .

Customs declaration. If a formal electronic customs declaration is submitted for release into free circulation, a request for formal invalidation must be submitted to the competent customs authority if the goods are not delivered. Invalidation is mandatory in order to extinguish the debt for VAT on import. In this case, the goods will be returned on the basis of a new contract of carriage that includes a cross-reference to the S10 barcode (in the case of postal shipments) or to the air waybill. house (in the case of express shipments) used when importing the goods. The new transport document number must be indicated in the reasoned request submitted to customs in order to provide evidence of the export of the goods.

Since goods of low value in postal and express shipments can be returned under the cover of an export declaration made by any other act, that is, without submitting a normal formal export declaration, customs authorities may request from operators additional evidence that prove that the goods have left the customs territory of the EU . In light of said evidence, the customs authorities adopt a decision regarding the invalidation of the customs declaration of release for free circulation.

After the invalidation of said declaration, and in accordance with the provisions of national implementing rules, VAT may be treated as follows:

  • The consumer can claim it from the provider or the electronic interface if IOSS is used; or
  • The person who takes advantage of the special regime will not be obliged to pay it if the goods cannot be delivered to the recipient; or
  • can be reimbursed to the declarant under the ordinary VAT collection mechanism; or
  • regardless of the VAT collection mechanism used at the time of importation, if the goods are sent back by the importer after receipt and the customs declaration of release for free circulation is invalidated pursuant to Article 148(3), AD CAU .