Appendix 1. Customs declarations for the release into free circulation of low value shipments from July 1, 2021
APPENDIX 1
CUSTOMS DECLARATIONS FOR FREE CLEARANCE OF LOW VALUE SHIPMENTS FROM JULY 1, 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 shipments of low value | H1 | Any person, except in the special VAT regime | Article 143 bis of AD CAU | C2C , B2C and B2B | IOSS16, Special regime17, Ordinary collection regime | Until 31 December 2022, full DS and DA data sets provided for in Annex 9 of the ADT CAU |
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Simplified import declaration (DS) | I1 | Any person/authorization holder of the DS | Article 166 of CAU | C2C , B2C and B2B | IOSS17, Special regime17, Ordinary collection regime | Until 31 December 2022, the data set provided for in Annex 9, Appendix A, Table 7, of ADT CAU | All merchandise |
DA release for free circulation; complete data set | H1 | Anyone | Article 162 of CAU | C2C , B2C and B2B | IOSS17, Special regime17, Ordinary collection regime | Until 31 December 2022, the data set provided for in Annex 9, Appendix C1, Column H, of ADT CAU | All merchandise |
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 regime17, Ordinary 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 |
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16 Applicable only to transactions between businesses and consumers ( B2C ).