Topic
EU Customs & VAT rules
Focus
Update 2021
Reading time
approx. 2 Minuten
01.July 2021 – New EU Customs and VAT rules for low value consignments
Current EU legislation rules that low value consignments with a value not exceeding 22 EUR – so-called De Minimis – are exempted from VAT payment and are released for free circulation by simple presentation to customs. This will change as of 1st July 2021.
Good Value | Duties | VAT* |
|---|---|---|
0€ – 22€ | Exempted | Exempted |
22€ – 150€ | Exempted | Levied |
over 150€ | Levied | Levied |
Good Value | Duties | VAT* |
|---|---|---|
0€ – 22€ | Exempted | Levied |
22€ – 150€ | Exempted | Levied |
over 150€ | Levied | Levied |
* The amount depends on the respective EU member state
What does this mean for your commodity & test samples?
As a result of the removal of VAT exemption for the importation of goods with a value not exceeding 22 EUR all commodity & test samples are subject to VAT. In addition, a formal customs declaration will be required for the import of your commodity & test samples into the EU.
Which kind of documents and data are required to ensure a smooth and successful customs clearance of your commodity & test samples?
- A detailed and accurate goods description on the dispatch label; it is essential that this description matches with the goods description on the proforma invoice accompanying the shipment.
- Electronical key data and proforma invoice transmission along with the shipment application is preferred.
- Proforma invoice is required as an accompanying document for free of charge commodity & testing samples.
- Type of invoice (Proforma/Commercial Invoice), invoice date, client reference (if required) and airway bill number (AWB).
- Address and contact details of the shipper & exporter of record (EoR), receiver and responsible importer of record (IoR).
- Total goods value, freight and insurance charges and currency (dependent on the Incoterm).
- Declaration of preferential origin, if required.
- Accurate line item data on the proforma invoice showing:
- Detailed and accurate goods description
- Customs Tariff Code (HS Code)**
- Weight and measure
- Quantity and unit
- Country of origin
- Value and currency
- Incoterm and place
- Reason for export
** 11 digits for import, 8 digits for export
Proforma Invoice by nuTIQ - Assistance with the new EU import regulations
A correct and complete proforma invoice will be essential as an accompanying document when shipping your goods. We have put together an examplary invoice for you, including all the necessary data. If data is missing or incorrect, it would automatically lead to queries from your logistics company, e.g. DHL, in the shipping and customs clearance process, and thus to a delay in shipping and a later delivery of your goods and test samples.
If you have any questions, please do not hesitate to contact Petra Appel.
Do you have any questions about the new EU Customs and VAT rules?
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