1.4. Purpose and scope of the document

Since customs legislation has significantly changed customs formalities for the import and export of low-value consignments, it is of utmost importance that all parties involved (such as customs and tax authorities, electronic interfaces, direct traders in stores in line, postal services and express transport companies, customs agents, logistics service providers and importers) apply the relevant rules correctly and uniformly throughout the EU .

This guidance document is intended to complement the Explanatory notes on VAT , specifically its chapter 4, on the import regime, with clarifications and examples of customs formalities applicable to distance sales of low-value business-to-consumer shipments imported from third countries or third territories.

The task of drafting clear guidelines on this topic was assigned to the Customs 2020 Project Group on import and export customs formalities for low-value consignments, which brings together representatives of all the above-mentioned stakeholders. The content of this document reflects the results of its work, supported by the Group of Experts on Customs Issues, General Customs Legislation Section (CEG-GEN).