Import declaration for low value goods (maximum value of 150 euros)
From 1 July 2021, imports of low value goods consignments worth no more than 150 euros from outside the EU can be declared using a low value consignment declaration that has a reduced data content compared to the standard customs declaration. For example, the commodity code is provided at the level of six digits instead of the full ten digits.
- The standard customs declaration must be used if the goods in the low value consignment are subject to prohibitions, restrictions or excise duty.
- A tax border declaration, that is, a standard customs declaration for Union goods imported from an EU country, must be used if the goods in the low value consignment are imported across the EU tax border.
Low value goods can also always be declared using a standard customs declaration.
How to submit the declaration and pay the VAT
You can submit the low value consignment declaration in the Customs Clearance Service or with a message. It should be indicated in the customs declaration how the VAT was paid or will be paid. The VAT payment options are:
- The VAT is paid according to the normal procedure: VAT-registered importers declare and pay the VAT to the Tax Administration and, in the case of other importers, the VAT is levied in conjunction with the customs clearance.
- Private individuals can pay the VAT in the online store at the point of purchase. In this case, the use of the Tax Administration’s import scheme, that is, the VAT special scheme for imports (IOSS), should be indicated in the declaration by providing the IOSS number of the registered trader and the additional procedure code F48.
- Private individuals can pay the VAT to the postal operator or courier company which will submit the customs declaration as a representative. Representatives should indicate their intention to pay the VAT to Customs under the special scheme by providing the additional procedure code F49 in the customs declaration.
If the representative lodges a low value consignment declaration indicating the use of the special import scheme, the representative must have an empowerment from the private individual or IOSS registered trader that acts as the importer. An empowerment from the IOSS registered trader is sufficient if the representative acts as an indirect representative. If some other type of representation is used, the empowerment given by the IOSS registered trader will only be accepted if the importer has empowered the trader at the moment of purchase to clear the goods.
- Message descriptions
- European Commission: Importation and exportation of low value consignments – VAT e-commerce package “Guidance for Member States and Trade”.
- Special arrangement for payment of VAT (consignments worth no more than 150 euros
- Detailed guidance by the Tax Administration (not all guidance is available in English)