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Import and Export Manual for low value shipments

Use Case #1

Multiple orders for different consumers.

All orders eligible for IOSS .

Starting points:

  • A supplier or electronic interface that has registered with the IOSS sells products to 1,000 different consumers within the EU . The average order value is 25 EUR .
  • This uniquely identifies each order with a transaction identifier (for example, with an identification number that complies with ISO 15459-6).
  • This selects, packs and dispatches each order in independent transport units. Identify each transport unit uniquely with a reference number (for example, using an identification number that complies with ISO 15459-1). The total number of transport units associated with the 1,000 orders is equal to 1,000.
  • At the time of shipping each order and associated transport units, it communicates all relevant details of each sale to the carrier transporting the orders to the EU. These would also include the identification numbers of the orders and the (multiple) identification numbers of the associated transport units, as well as the identification number applicable for VAT purposes of the IOSS.
  • The carrier transporting these 1,000 individual transport units across the EU border consolidates these units into a single intermodal container.
  • The total value of sales included in the container is EUR 25,000 (1,000*25 EUR).
  • The carrier will carry out the customs declaration procedure associated with these imports into the EU.
  • The carrier shall deconsolidate the contents of the container upon entry into the EU in order to transport each EEV to the intended consumers or countries of destination.

Visualization of the diagram of an online platform, the carrier and the orders to 1,000 different customers

Declaration process:

  1. The carrier shall declare individual orders (and associated transport units) in separate customs declarations to the customs authorities of the Member State through which the goods enter the EU, using dataset H7. This will include the supplier's valid IOSS VAT identification number or electronic interface, as well as the order and transport unit identification numbers. The order ID number must be included in the ED 12 08 000 000; the transport unit identification number, in the ED 12 05 000 000; and the IOSS VAT identification number, in ED 13 16 000 000.
  2. The customs authorities of the Member State shall check each separate declaration (per order).
  3. The customs of the Member State may decide to inspect certain orders or transport units.
  4. All other orders will be released for free circulation and delivered.