EU amends UCC to account for Low-Value Shipment changes

Updated: Dec 28, 2019

COMMISSION DELEGATED REGULATION (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain consignments of low value has been published today. I am laying out the impact on our solutions in this e-mail and I can add this to ARK if needed.


Commission Delegated Regulation (EU) 2015/2446 provides that goods with an intrinsic value not exceeding EUR 22 may temporarily be declared by simply presenting them to customs instead than by lodging a customs declaration. One of the reasons for this is that most goods with a value not exceeding EUR 22 may be granted an exemption from VAT by the Member States pursuant to Article 23 of Council Directive 2009/132/EC. Those goods may also benefit from a relief from customs duty pursuant to Council Regulation (EC) No 1186/2009. However, when EU Member States move to the electronic Import Control System, a customs declaration will be required also for those shipments. Moreover, the required dataset should be amended, one that contains less elements than a standard customs declaration dataset, except for goods subject to prohibitions or restrictions.

So, the amendment is now that Article 143a Customs declaration for consignments of low value is amended as follows:

(1) From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, a person may lodge a customs declaration for release for free circulation containing the specific data-set referred to in Annex B in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under the condition that the goods in that consignment are not subject to prohibitions and restrictions.

Annex B which also contains the data-set is also amended.

The link:

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