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Declaration of low value shipments (H7) up to 150 euros

General Details


Declaration of low value shipments (H7) up to 150 euros

Procedure type





Customs declaration for the release of goods for free circulation regarding a shipment that benefits from import duty exempts pursuant to Article 23.1 or Article 25.1 of Regulation (EC) 1186/2009.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


Phases of the procedure/service

There are no specific processing phases


Electronic processing

Resolution deadline

180 calendar day/s

Resolution body

Heads of Regional Customs Offices


Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: In a period of one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be directed to the administrative body that issued the claimable act.

Judicial Review Appeal: within a period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing


Basic Regulations