E-commerce
Small consignments in high numbers call for their own handling. DECO, IOSS and the H7 declaration make that possible, within limits that have shifted considerably since 2021. Here you find what applies below one hundred and fifty euro.
- DECODECO is the Dutch customs system for declarations of e-commerce shipments with an intrinsic value up to one hundred and fifty euro. It processes large numbers of small shipments with a strongly reduced data set.
- H7 data setThe H7 data set is the super-reduced data set from the Union Customs Code for the import of consignments up to one hundred and fifty euro. In the Netherlands you file that set through DECO, with a six-digit goods code.
- IntrastatIntrastat is the statistical declaration of goods movements between EU Member States, filed in the Netherlands with Statistics Netherlands (CBS). The return runs on the eight-digit CN code and is separate from the customs declaration.
- IOSSIOSS is the EU import scheme under which a seller collects VAT on B2C consignments up to one hundred and fifty euro at the point of sale and remits it monthly in one Member State. The consignment then enters without import VAT being charged.
Frequently asked questions about e-commerce
How do customs work for e-commerce consignments?
For consignments with an intrinsic value up to one hundred and fifty euro a simplified declaration with a limited data set applies. In the Netherlands that runs through DECO. Above one hundred and fifty euro the ordinary import declaration applies.
What is DECO?
DECO is the Dutch system for customs declarations of e-commerce consignments up to one hundred and fifty euro. It processes high numbers of small consignments with a limited data set and links to the VAT handling via IOSS.
What is IOSS and when do you use it?
IOSS is the import scheme with which a seller collects the VAT on consignments up to one hundred and fifty euro at the point of sale and pays it over monthly in one member state. The consignment then enters without VAT being charged on import, which speeds up the handling.
Has the twenty-two euro exemption been abolished?
Yes, since 1 July 2021 there is no longer a VAT exemption for consignments up to twenty-two euro. VAT is due on every imported consignment, regardless of the value. The relief from import duty up to one hundred and fifty euro does still exist.
What is an H7 declaration?
H7 is the declaration type for consignments with an intrinsic value up to one hundred and fifty euro that are relieved from import duty. It is the super-reduced data set from the UCC and the basis under e-commerce handling.