Appendix 1. Customs declarations for the release for free circulation of low-value shipments from 1 July 2021

APPENDIX 1

CUSTOMS DECLARATIONS FOR FREE CIRCULATION OF LOW VALUE SHIPMENTS FROM 1 JULY 2021

Type of tax return	Annex B data set	Filer	Legal basis	Transactions	VAT collection mechanism	Transition	Scope
Declaration of release for free circulation of certain low-value shipments	H1	Any person, except in the special VAT regime	Article 143 bis of AD CAU	C2C , B2C and B2B	IOSS¹⁶, Special regime¹⁷Ordinary collection regime	Until 31 December 2022, data sets of the DS and the DA complete provided for in Annex 9 of the ADT CAU	Goods subject to customs duty relief pursuant to Article 23(1) or Article 25(1) of the FRG Goods not subject to prohibitions or restrictions Customs regime code "40 00"
Simplified Import Declaration (DS)	I1	Any person/ Holder of the authorization of the DS	Article 166 of the CAU	C2C , B2C and B2B	IOSS¹⁷, Special regime¹⁷Ordinary collection regime	Until 31 December 2022, the data set provided for in Annex 9, Appendix A, Table 7, of ADT CAU	All goods
DA for release for free circulation; full dataset	H1	Anyone	Article 162 of the CAU	C2C , B2C and B2B	IOSS¹⁷, Special regime¹⁷Ordinary collection regime	Until 31 December 2022, the data set provided for in Annex 9, Appendix C1, column H, of ADT CAU	All goods
Customs declaration in postal traffic for release into free circulation	H6	Postal service operator	Article 144 of AD CAU	C2C , B2C and B2B	IOSS¹⁷, Special regime¹⁷Ordinary collection regime	For any other act until December 31, 2022 in the case of goods with a value between 150.01 and 1,000 EUR	Goods whose value does not exceed 1,000 EUR Goods not subject to prohibitions or restrictions Impossibility of using customs regimes 42/63

¹⁶ Applicable only to business-to-consumer transactions ( B2C ).