E-customs declaration and the new European Union (EU) VAT rules

December 16, 2022

When goods enter a country, they must be declared at customs. Then, an electronic customs declaration is needed so that customs agents know what goods are being imported.

The Customs Declaration is the act by means of which the importer or exporter determines the taxes to be paid, the merchandise presented for control, the tariff classification and declares the economic purpose for which it is destined.

Both for legal obligations and to place the goods under a customs regime, it is necessary to submit a customs declaration.

In case the information in the declaration is incorrect or incomplete, the goods will not be landed. This delay leads to an increase in tariffs and a time delay. Therefore, it is essential to make sure that the electronic customs declaration is correct (including HS codes).

Which goods must be declared to customs?

According to the VAT rules applicable until July 1, 2021 , no import VAT is due on commercial goods with a value of up to EUR 22.

How can CBIT help you?

Crossborderit's platform allows any type of integration you prefer. We have a simple solution to help you with Classification, Calculation, Import Cost Collection and Customs Brokerage, all to make sure the buyer gets a smooth shopping experience.

Book a demo here.

Damon Baca


Crossborderit (CBIT)