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Import and Export Manual for low value shipments

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
  • Goods subject to customs relief pursuant to Article 23(1) or Article 25(1) FRG
  • Goods not subject to prohibitions or restrictions
  • Customs procedure code «40 00»
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
  • Goods whose value does not exceed 1,000 EUR
  • Goods not subject to prohibitions or restrictions
  • Impossibility of using customs procedures 42/63

16 Applicable only to transactions between businesses and consumers ( B2C ).