Everything must be declared from 1 July – goods worth 150 euros or less can be declared with a customs declaration for low value goods
From 1 July 2021, all consignments arriving from outside the EU must be declared, and VAT has to be paid for them. A new customs declaration for low-value goods will be introduced in July, and this declaration can be lodged for goods consignments worth no more than 150 euros. Fewer details are required when lodging this declaration compared to the standard customs declaration for import goods.
Customs declaration for low value goods
From 1 July 2021, you will be able select the total value of the consignment before you start filling in a new customs declaration, both in the Import Declaration Service for private persons and in the Customs Clearance Service. When you indicate in the service that the total value is 150 euros or less, you will be directed to fill in a customs declaration for low value goods.
Message declarants will declare goods worth 150 euros or less with a low value consignment declaration message (FI485A). Message declarants can start sending these messages to Customs on 1 July 2021 at 0.00 am.
When can you use a customs declaration for low value goods?
You can submit a customs declaration for low value goods when the consignment has a value of no more than 150 euros.
However, you cannot use a customs declaration for low value goods if the following applies:
- The goods are subject to restrictions or excise duties. Use the standard customs declaration instead.
- The goods are imported across the tax border of the EU. Use a tax border declaration instead, that is, a standard customs declaration for Union goods imported from another EU country.
However, you can also always use a standard customs declaration when declaring low value goods.
Previously, the term ‘low value goods’ has been used when referring to goods consignments worth no more than 22 euros for which no separate customs declaration has been required. From 1 July 2021, you will also be required to declare such consignments arriving from outside the EU. The change also applies to newspapers and magazines imported from outside the EU.
The simplifications granted for import clearance of consignments worth no more than 22 euros will expire
Customs has previously granted authorisations for simplifications for import clearance of goods worth 22 euros or less where some other document than a customs declaration has been used. The validity of all such authorisations will expire on 30 June 2021.