E-commerce - check the changes to your customs affairs

If you’re an e-commerce entrepreneur supplying goods from outside the EU to consumers located within the EU, you will be affected by certain changes from 1 July 2021 onwards. This does not just concern VAT, but also your Customs declaration.

New e-commerce VAT rules

If you’re an e-commerce entrepreneur supplying goods from outside the EU to consumers located within the EU, new VAT rules will apply to you. The VAT exemption when importing shipments to a maximum value of EUR 22 will be abolished. In case of shipments to a value of no more than EUR 150 exempt from customs duties under Articles 23 or 25 of Regulation (EC) 1186/2009, you will have to file an import declaration and pay VAT in the country of destination. Should you opt to have the Import scheme apply, simplified VAT declarations are possible.

Changes to the e-commerce declarations procedure

The normal declarations procedure for e-commerce shipments changes per 1 July 2021. In case of shipments to a maximum value of EUR 150 originating from outside the EU that are exempt from customs duties under Articles 23 or 25 of Regulation (EC) 1186/2009, with respect to which no import prohibitions and restrictions apply, you will have to file your declaration using DECO: a new declaration system. You will no longer be able to use AGS, Venue, GPA and SPA for these shipments from 1 July 2021 onwards.

In case of shipments from the UK over which only VAT is due you can continue using Venue until 1 January 2023 – except when having the Import scheme apply to such shipments. In the latter case, you will have to use DECO, also for shipments from the UK.

More information

An overview of frequently asked questions on e-commerce will also be available soon.