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Import and Export Manual for low value shipments

Use case #1

Multiple orders for different consumers.

All orders eligible for IOSS .

Starting points:

  • A supplier or electronic interface that has registered with the IOSS sells products to 1,000 different consumers within the EU . The average order value is 25 EUR .
  • This uniquely identifies each order with an operation identifier (for example, with an identification number that complies with the ISO 15459-6 standard).
  • This selects, packs and ships each order in independent transport units. Identify each transport unit unambiguously with a reference number (for example, using an identification number that complies with ISO 15459-1). The total number of transport units associated with the 1,000 orders is equal to 1,000.
  • At the time of shipping each order and associated transport units, it communicates all relevant details of each sale to the carrier transporting the orders to the EU. These would also include the identification numbers of the orders and the (multiple) identification numbers of the associated transport units, as well as the identification number applicable for VAT purposes of the IOSS.
  • The carrier transporting those 1,000 individual transport units across the EU border consolidates these units into a single intermodal container.
  • The total value of sales included in the container is 25,000 EUR (1,000*25 EUR).
  • The carrier will carry out the customs declaration procedure associated with these imports into the EU.
  • The carrier will deconsolidate the contents of the container upon entry into the EU in order to transport each EEV to the intended consumers or countries of destination.

Visualization of the diagram of an online platform, the carrier and orders to 1,000 different customers

Declaration process:

  1. The carrier will declare the individual orders (and the associated transport units) in different customs declarations before the customs authorities of the Member State through which the goods enter the EU, using the set of H7 data. This will include the valid IOSS VAT identification number of the supplier or electronic interface, as well as the order and transport unit identification numbers. The order identification number must be included in the ED 12 08 000 000; the identification number of the transport unit, in ED 12 05 000 000; and the IOSS VAT identification number, in ED 13 16 000 000.
  2. The customs authorities of the Member State will check each independent declaration (per order).
  3. The customs of the Member State may decide to inspect some orders or transport units.
  4. All other orders will be released for free circulation and delivered.