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Import and Export Manual for low value shipments

Use case #2

Multiple orders for different consumers.
Orders from different suppliers or electronic interfaces consolidated.
The value of each order is less than the threshold of 150 EUR .
IOSS applies to some orders and not others.

Starting points:

  • There are two different providers or electronic interfaces.
  • Provider 1 uses the IOSS regime, while Provider 2 does not.
  • supplier 1 sells to six hundred consumers, while supplier 2 sells to four hundred consumers within the EU .
  • The average order value is 25 EUR.
  • Both suppliers identify each order unambiguously (for example, with an identification number that complies with ISO 15459-6).
  • They select, pack and ship each of the sales in independent transport units. They identify each unit unambiguously (for example, using an identification number that complies with ISO 15459-1).
  • At the time of shipping each order and associated transport units, suppliers communicate all relevant details of each sale to the carrier transporting the orders to the EU. These would also include the order identification numbers and (multiple) identification numbers of the associated transport units, as well as the IOSS VAT identification number (if applicable).
  • The total number of transport units associated with the 1,000 orders is equal to 1,000.
  • Both platforms use the same carrier for main transport to Europe.
  • 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.

Diagram visualization of 2 online suppliers towards different clients, with the carrier entering through the border of the European Union

Declaration process:

The declaration procedure that the carrier must carry out is different for each of the two suppliers or electronic interfaces.

  1. For provider 1 (follow the procedure with IOSS according to the previous use case):
    1. The carrier will declare the six hundred individual orders (and associated transport units) in separate customs declarations to the customs authorities of the Member State through which the goods enter the EU.
    2. This will include the valid IOSS VAT identification number of Supplier 1, 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 the ED 12 05 000 000; and the IOSS VAT identification number, in the ED 13 16 000 000. Each statement will also meet all other requirements of the DA with the H7 data set.
    3. The customs authorities of the Member State will check each independent declaration (per order).
    4. The customs of the Member State may decide to inspect some orders or transport units.
  2. For supplier 2 (not registered in the IOSS), the special regime procedure can be followed:
    1. The carrier will declare the individual orders (and associated transport units) in separate customs declarations to the customs authorities using the H7 data set.
    2. This will include the order identification number (if available) and the transport unit. The order identification number must be included in the ED 12 08 000 000; and the identification number of the transport unit, in the ED 12 05 000 000.
    3. The customs authorities of the Member State will check each independent declaration (per order).
    4. The customs of the Member State may decide to inspect some orders or transport units.
    5. Regarding EEVs that are to be delivered in the Member State of entry, clearance can be carried out before the customs authorities of the Member State of entry. Regarding EEVs that are to be delivered in another Member State, it is mandatory to benefit from the transit regime, since these EEVs can only be ultimately dispatched in the country of destination.
    6. EEVs will be transported to the destination country under the external transit regime.
    7. EEVs will be dispatched in the country of destination according to the regime applicable in that country.
    8. The VAT accrued will be settled in the country of destination.
  3. All orders and transport units that customs wishes to inspect will remain at the carrier's facilities until the inspection has been completed.
  4. The carrier may proceed to deliver the orders and transport units once the inspection has been completed and the orders have been dispatched.

For logistical reasons, the separation of transport units between declared and undeclared goods through the IOSS can be carried out in the country of export. Another possibility is that all goods (both those declared and those not declared through the IOSS) that are not destined for the Member State of first entry are included in the external transit procedure and declared for release for free circulation in the customs office of the Member State of end-use.