(2)Until 1 July 2021, the import VAT was also exempted for the importation of goods with a value not exceeding EUR 22. The increase in the volume of low-value imports following the explosive growth of e-commerce and the associated facilitations made it challenging for customs authorities to enforce compliance with fiscal and non-fiscal requirements. Therefore, Council Directive (EU) 2017/2455note eliminated the import VAT exemption for those low-value goods to protect Member States’ tax revenue, to create a level playing field for the businesses concerned and to minimise burdens on those businesses. At the same time, the customs duty relief for goods below EUR 150 was maintained. However, this has proven to leave the door open for the systematic abuse of that threshold through undervaluing and artificially splitting consignments.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.