EU-Import - Shipping

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.

until June 30, 2021
Good Value
Duties
VAT*
0€ – 22€
Exempted
Exempted
22€ – 150€
Exempted
Levied
over 150€
Levied
Levied
as of July 1st, 2021
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?

  1. Detailed and accurate goods description
  2. Customs Tariff Code (HS Code)**
  3. Weight and measure
  4. Quantity and unit
  5. Country of origin
  6. Value and currency
  7. Incoterm and place
  8. 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?

We are looking forward to your message
Photo: Petra Appel
Petra Appel
Your specialist for food safety

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