On 1 January 2022, the new Slovenian import system SIAIS2 will be put into operation, within which express shipments will also be cleared through customs.
On 1 January 2022, the new Slovenian import system (hereinafter: SIAIS2) will come into force, which will, among other things, start using the data sets for declarations H1 (declarations for release for free circulation and special procedure) and H7 (customs declaration for release for free circulation for a consignment eligible for relief from import duty in accordance with Article 23 (1) or Article 25 (1) of Regulation (EC) No 1186/2009; December 10, 2009). The use of SIAIS2 will also affect the clearance of express consignments.
Options for customs clearance of express shipments
1. Release for free circulation by lodging a standard declaration in SIAIS2 with data set H7 (for goods up to EUR 150)
a) Shipments for which import VAT has been paid under the special import arrangements (IOSS shipments):
- a declaration for the H7 data set shall be lodged in SIAIS2,
- The IOSS number is entered (the IOSS number is entered in the data element PE3 / 40 with the code FR5 and the IOSS number),
- on importation, the goods are exempt from customs duties in accordance with Article 23 of the Regulation on exemptions and VAT in accordance with Article 143 (1) of Council Directive 2006/112 / EC on the common system of value added tax, as amended by Council Directive EU) 2017/2455 and Council Directive (EU) 2019/1995 (VAT Directive) and Article 12 of the Rules on Value Added Tax Obligations in relation to Council Directives (EU) applicable to the provision of services and distance selling of goods (Official Gazette of the Republic of Slovenia, No. 102/2021),
- VAT is charged by filing a VAT return in the Member State of identification under the special import arrangements IOSS.
b) Shipments of up to EUR 150 other than IOSS shipments:
- in SIAIS2 a declaration is submitted to the data set H7, the IOSS number is not entered,
- on importation, the goods are exempt from customs duties in accordance with Article 23 of the Exemption Regulation,
- VAT is charged through the customs declaration with the data set H7.
The H7 data set can also be used for customs clearance of consignments sent by natural persons. In accordance with Article 25 of the Decree on Exemptions from Exemption from Customs Duties and Article 51/1/7 of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06, as amended), these shipments are exempt from VAT.
2. Release for free circulation on the basis of a permit for entry in the declarant’s records (hereinafter: VED)
- upon arrival of the goods, the holder of the VED license sends a notification of presentation of the goods to customs (IE432B), the goods are released after the timer expires, unless the customs authority decides to control;
- after the expiry of the period specified in the VED authorization, the holder shall lodge a supplementary type Z declaration, with the data set H1, with which the customs debt is cleared.
The VED permit does not provide for customs clearance of IOSS shipments, as the validity of the IOSS number cannot be verified.
3. Release for free circulation by lodging a standard declaration in SIAIS2 with data set H1
In this case, a standard declaration with the data set H1 is filed in SIAIS2. The arrangement can also be applied under the specific import arrangements for IOSS (in this case too, the information on the IOSS number is entered in the data element PE3 / 40 with the code FR5 and the IOSS number). Subsequently, customs clearance is carried out according to established procedures.
Source: gov.si
