Import with IOSS number, customs formalities

When a company receives an IOSS number it is only the first step to avoid a delay at the EU border.

It is not enough to fill internationally accepted CN22 declaration for seamless import. We already saw several cases of double taxation at the border.

European H7 declaration is needed at EU borders to confirm that VAT was collected and will be paid via IOSS by a supplier.

If the parcel is accompanied only with CN 22 even filled with the IOSS number of a seller or marketplace a buyer may be obliged to pay VAT and do clearance.

It is worth checking with your shipment service (postal service) do they have the ability to communicate the H7 data matrix with European customs authorities.

From the first of July 2021, H7 Dataset became shorter and now it is 24 data elements opposite to 84 elements of full declaration. It is very similar to the CN22 dataset to which we already get accustomed.

There is no possibility to communicate an H7 declaration in paper form – it should be submitted electronically by your shipping service to a suitable member state custom authority.

For control purposes, after the end of the month, each Member State Customs office provides a total amount of imported parcels for each IOSS to the mutual EU system.

Each Country has access to this system with accumulated information from 27 customs authorities information for specific IOSS numbers.

You can check European guidance on how to fill H7 data here