Postal Imports
Implementing Regulation
Article 139
Charges levied on postal consignments
(Article 70(1) of the Code)
Postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the customs territory of the Union.Subsection 5
Transit of goods transported under the postal system
Article 288
Movement of non-Union goods in postal consignments under the external transit procedure
(Article 226(3)(f) of the Code)
Where non-Union goods are moved under the external transit procedure in accordance with Article 226(3)(f) of the Code, the postal consignment and any accompanying documents shall bear a label set out in Annex 72-01.
Article 289
Movement of postal consignments containing both Union and non-Union goods
(Articles 226(3)(f) and 227(2)(f) of the Code)
1. Where a postal consignment contains both Union goods and non-Union goods that consignment and any accompanying documents shall bear a label set out in Annex 72-01.
2. For the Union goods contained in a consignment as referred to in paragraph 1, proof of the customs status of Union goods or a reference to the MRN of that means of proof shall be sent separately to the postal operator of destination or be enclosed in the consignment.
Where the proof of the customs status of Union goods is sent separately to the postal operator of destination, that postal operator shall present the proof of the customs status of Union goods to the customs office of destination together with the consignment.
Where the proof of customs status of Union goods or its MRN is enclosed in the consignment, that shall be clearly indicated on the exterior of the package.
Article 290
Movement of postal consignments under the internal transit procedure in special situations
(Article 227(2)(f) of the Code)
1. Where Union goods are moved to, from or between special fiscal territories under the internal transit procedure in accordance with Article 227(2)(f) of the Code, the postal consignment and any accompanying documents shall bear a label set out in Annex 72-02.
2. Where Union goods are moved under the internal transit procedure in accordance with Article 227(2)(f) of the Code from the customs territory of the Union to a common transit country for onward transmission to the customs territory of the Union, those goods shall be accompanied by proof of the customs status of Union goods established by one of the means listed in Article 199 of this Regulation.
The proof of the customs status of Unions goods shall be presented to a customs office on re-entry in the customs territory of the Union.
Delegated Regulation
General provisions
Article 81
Cases where no guarantee shall be required for goods placed under the temporary admission procedure
(Article 89(8)(c) of the Code)
The placing of goods under the temporary admission procedure shall not be subject to the provision of a guarantee in the following cases:
(a)
where the customs declaration may be made orally or by any other act as referred to in Article 141;
(b)
in the case of materials used in international traffic by airlines, shipping or railway companies or providers of postal services provided that those materials are distinctively marked;
(c)
in the case of packings imported empty, provided that they carry indelible non-removable markings;
(d)
where the previous holder of the authorisation for temporary admission has declared the goods for the temporary admission procedure in accordance with Article 136 or Article 139 and those goods are subsequently placed under temporary admission for the same purpose.
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Waiver from the obligation to lodge an entry summary declaration
(Article 127(2)(b) of the Code)
1. The lodging of an entry summary declaration shall be waived in respect of the following goods:
(a)
electrical energy;
(b)
goods entering by pipeline;
(c)
items of correspondence;
(d)
household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (14), provided that they are not carried under a transport contract;
(e)
goods for which an oral customs declaration is permitted in accordance with Article 135 and Article 136(1) provided that they are not carried under a transport contract;
(f)
goods referred to in Article 138(b) to (d) or Article 139(1) which are deemed to be declared in accordance with Article 141 provided that they are not carried under a transport contract;
(g)
goods contained in travellers’ personal baggage;
(h)
goods moved under cover of the form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(i)
weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;
(j)
the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:
(i)
goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion;
(ii)
goods which were used to fit or equip the offshore installations;
(iii)
provisions used or consumed on the offshore installations;
(iv)
non-hazardous waste from the said offshore installations;
(k)
goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;
(l)
the following goods on board vessels and aircraft:
(i)
goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;
(ii)
goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;
(iii)
foodstuffs and other items to be consumed or sold on board;
(m)
goods brought into the customs territory of the Union from Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, the municipalities of Livigno and Campione d’Italia, or the Italian national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio;
(n)
products of sea-fishing and other products taken from the sea outside the customs territory of the Union by Union fishing vessels;
(o)
vessels, and the goods carried thereon, entering the territorial waters of a Member State with the sole purpose of taking on board supplies without connecting to any of the port facilities;
(p)
goods covered by ATA or CPD carnets provided they are not carried under a transport contract.
2. Until 31 December 2020, the lodging of an entry summary declaration shall be waived in respect of goods in postal consignments the weight of which does not exceed 250 grams.
Where goods in postal consignments the weight of which does exceed 250 grams are brought into the customs territory of the Union but are not covered by an entry summary declaration penalties shall not be applied. Risk analysis shall be carried out upon the presentation of the goods and, where available, on the basis of the temporary storage declaration or the customs declaration covering those goods.
By 31 December 2020, the Commission shall review the situation of goods in postal consignments pursuant to this paragraph with a view to making such adaptations as may appear necessary taking into account the use of electronic means by postal operators covering the movement of goods.
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Article 141
Acts deemed to be a customs declaration
(Article 158(2) of the Code)
1. In respect of goods referred to in Articles 138(a) to (d), 139 and 140(1), any of the following acts shall be deemed to be a customs declaration:
(a)
going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation;
(b)
going through a customs office which does not operate the two-channel system;
(c)
affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions.
2. Items of correspondence shall be deemed to be declared for release for free circulation by their entry into the customs territory of the Union.
Items of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.
3. Goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009, shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that the data required are accepted by the customs authorities.
4. Goods in a postal consignment not exceeding EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.
Customs declaration for goods in postal consignments
(Article 6(2) of the Code)
A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in Annex B in respect of goods in a postal consignment where the goods fulfil all of the following conditions:
(a)
their value does not exceed EUR 1 000;
(b)
no application for repayment or remission is made in relation to them;
(c)
they are not subject to prohibitions and restrictions.