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    E-commerce – filing Customs declarations

    If you're an e-commerce entrepreneur supplying goods from outside the EU to consumers located within the EU, you will have to electronically file import declarations for shipments to a maximum value of EUR 150 starting 1 July 2021. Various options exist to do so.

    The procedure for declaring e-commerce shipments from the United Kingdom (UK) will also change.

    Please note!

    You will have to continue using DMS or AGS, Venue, GPA or SPA for all shipments to a value exceeding EUR 150. In case of shipments to others than private individuals, you will have to use DMS or AGS.

    Declaring shipments from the UK

    In case of shipments from the UK over which only VAT is due, you can declare them in Venue from 1 January 2021 onwards. As of 1 January 2023, you will have to switch to using the new DECO declaration system for such shipments.

    Should you have the Import scheme apply when declaring VAT for shipments from the UK, you will have to use DECO to file your declaration, not Venue. Should you choose to have the Import scheme apply, you will be provided with an Import scheme number that you need to state when filing your declaration using DECO. For more information on the Import scheme, read E-commerce – check how VAT changes affect your customs affairs.

    Our White Paper details all changes to the declarations procedure, as well as an overview of the declaration systems you will have to use.

    Declaring shipments from other non-EU countries

    In case of shipments not originating from the UK but elsewhere outside of the EU to a maximum value of EUR 150 exempt from Customs duties under Articles 23 or 25 of Regulation (EC) 1186/2009, with respect to which no prohibitions or restrictions apply, you will have to declare them using the new DECO declarations system from 1 July 2021 onwards.

    As per 1 July 2021, you can no longer use DMS or AGS, Venue, GPA and SPA for these shipments.

    Should you have the Import scheme apply when declaring VAT, you will be provided with an Import scheme number that you need to state when filing your declaration using DECO. For more information on the Import scheme, read E-commerce – check how VAT changes affect your customs affairs.

    Our White Paper details all changes to the declarations procedure, as well as an overview of the declaration systems you will have to use.