Customs declaration for low-value goods

The customs declaration for low-value goods is used when

• the value of the goods is no more than 150 euros
• the goods are not subject to prohibitions, restrictions or excise duty
• the procedure code is 4000, i.e. release for free circulation without previous customs procedure
• the goods are imported from outside the EU.

The customs declaration for low-value goods consists of three declaration parts:

• parties
• declaration header, which is common to the whole declaration
• goods items.