If you are among those importing from outside the EU, you are probably aware of the customs clearance procedures and documents required of importers. In order to avoid any problems that may arise at customs, it is advisable to always be aware of the legislative changes in the field of imports.
One of the most recent changes, which took place on 1 July 2021, concerns the collection of VAT on all imports, with the exception of non-commercial shipments from one individual to another, with a value not exceeding EUR 45 and the customs declarations for all goods imported into the EU, regardless of their value.
The good news is that a simplified form can be submitted for certain categories of goods. These goods are:
- goods which are the subject of consignments from one individual to another, of a non-commercial nature, with a value of less than EUR 45, which benefit from an exemption from import duties
- goods with an intrinsic value of less than EUR 150 which are exempt from import duties (Article 23 of R1186 / 2009)
- goods under the special arrangements for distance sales of goods imported from third countries or third territories, as provided for in Chapter 6, Section 6 of Title XII of Directive 2006/112/CE
- goods under the special arrangements for the declaration and payment of VAT on imports provided for in Chapter 7 of Directive 2006/112/CE, as subsequently amended and supplemented.
What VAT collection mechanism can be used for the H7 data set return?
– the special arrangements for distance sales of goods imported from third countries or third territories;
– the special mechanism for declaring and paying VAT on imports;
– the standard mechanism for paying VAT on imports.
Under EU law, there is a transitional period for the implementation of the customs declaration with reduced H7 data set until the modernization of national import systems and no later than 31 December 2022 for goods in postal items other than falling under Article 143a of the CVU-AD.
During the transitional period, goods sent by post with a value of between EUR 150.01 and EUR 1 000 may be declared for release for free circulation by any other act. This means that the customs declaration for release for free circulation is considered to have been lodged and accepted by the act of presentation of the goods to customs, provided that they are accompanied by a CN22 or CN23 declaration.