New guidance document on the import and export of low value consignments – Chinese version

Chinese version: HERE


From 1 July 2021, the EU will introduce new VAT e-commerce rules to ensure fair competition for EU businesses and reduce VAT losses resulting from the importation of low value consignments (i.e. goods with a value not exceeding EUR 22) from third countries.

The new VAT e-commerce rules aim to increase compliance of e-commerce stakeholders by simplifying the collection of import VAT when consumers buy goods online. They introduce new obligations for marketplaces and platforms electronic interfaces facilitating the online supply of goods imported from third countries or third territories in consignments of an intrinsic value not exceeding EUR 150. The VAT Explanatory Notes contain detailed explanations and clarifications on these new e-commerce rules. The notes are now available in all official EU languages and in Chinese and Japanese.

The Customs Guidance Document on the Importation and Exportation of Low Value Consignments aims to complement the VAT Explanatory Notes with further clarification and practical examples on the customs rules, formalities and processes applicable to imports and to the returning of low value e-commerce goods.




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