"Traditional" Small Parcel Customs Clearance

The handling of small parcels can also be done through the standard customs module (by submitting a full set of data in the customs goods declaration) according to the customer's instructions.

The most typical cases are when the recipient is:

1. A private individual, but does not request customs clearance supported by the IOSS system,

2. A private individual, but does not request our cash-on-delivery service,

3. A private individual cannot request the (points 1-2) duty-free customs clearance because...

• the internal value of the goods exceeds €150 per shipment, or

• ordered a product excluded from the duty-free system (alcoholic beverages, perfumes, cologne, tobacco products),

or

4. Business operator.

A process types briefly:

1. The recipient is a private individual, but does not request IOSS customs processing,

Instead, they request the submission of a customs declaration with a complete set of data.

In general, if an individual orders a package with a value not exceeding 150 euros or receives a gift shipment from another private individual with a value not exceeding 150 euros (the latter being exempt from both customs duties and VAT up to a value of 45 euros), they must notify the service provider of their request for a custom import declaration.

To complete the process, a unique authorization provided on the form issued by our Company, a VPID identifier, and the specified documents and information indicated on the form are required.

Typical reasons:

• When clearing goods declared under the IOSS, a reduced VAT rate cannot be applied,
• The recipient is capable of and intends to submit the customs declaration containing the complete set of data themselves,
• The recipient wishes to appoint someone else to submit the customs declaration containing the complete set of data.

Attention! If the VAT amount paid to the seller needs to be reclaimed, it can only be done through a separate procedure.

2. The recipient is a private individual but does not request our cash-on-delivery service,

Instead, they request the submission of a customs declaration containing the complete set of data.

In general, if a private individual orders a package with a value not exceeding 150 euros or receives a gift shipment from another private individual with a value not exceeding 150 euros (the latter being exempt from both customs duties and VAT up to a value of 45 euros), they must notify the service provider of their request for a unique customs declaration.

To complete the task, a unique authorization provided on the form issued by our Company, a VPID identifier, and the specified documents and information indicated on the form are required.

Typical reasons:

• When clearing goods declared under the "Special Regulation," a reduced VAT rate cannot be applied,
• The recipient is capable of and intends to submit the customs declaration containing the complete set of data themselves,
• The recipient wishes to appoint someone else to submit the customs declaration containing the complete set of data.

Attention! If the VAT amount paid to the seller needs to be reclaimed, it can only be done through a separate procedure.

3. The recipient is a private individual and cannot request the customs procedures mentioned in points (1) and (2),

because...

• The internal value of the goods exceeds 150 € per shipment, or
• The individual has ordered a product excluded from the duty exemption system (such as alcoholic beverages, perfume, cologne, or tobacco products).

In general, if a private individual orders a package with a value not exceeding 150 euros or receives a gift shipment from another private individual with a value not exceeding 150 euros (the latter being exempt from both customs duties and VAT up to a value of 45 euros), they must notify the service provider of their request for a unique customs declaration.

To complete the task, a unique authorization provided on the form issued by our Company, the VPID identifier, and the specified documents and information indicated on the form are required.

Typical reasons:

• Due to the value or product-related restrictions, the reduced system cannot be applied during customs clearance,
• The customs and VAT exemption for gifts can be applied with a unique customs declaration, even for a part of the shipment,
• The recipient is capable of and intends to submit the customs declaration containing the complete set of data themselves,
• The recipient wishes to appoint someone else to submit the customs declaration containing the complete set of data.

Attention! If the VAT amount paid to the seller needs to be reclaimed, it can only be done through a separate procedure.

4. The recipient is a business, therefore they are excluded from the reduced system.

Therefore, they request the submission of a customs declaration containing the complete set of data instead.

Our recommended full-service package for businesses is also available for small parcel import and export traffic.