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Settlement of imports of goods from outside the EU - value of less than 150 euro
From 01/07/2021 some simplifications have been introduced for non-EU sellers who transact with consumers. This applies to shipments with a value of up to 150 EUR. In this case, the non-EU vendor can register in the EU country of their choice for IOSS. Thanks to this simplification, it is he who, at the time of sale, charges, collects and pays VAT in the country in which he registered with IOSS. There are also no customs duties for this. Importantly, "the seller must inform the carrier whom he has commissioned to transport about his VAT-IOSS identification number (...) so that he can notify the competent customs office upon importation".
What does this mean for the consumer?
He will pay for the delivered goods to the seller who has to pay VAT in the country of registration to IOSS. It also doesn't have to pay customs duties.
Here we probably come to the heart of the matter: the carrier must know whether the supplier delivers under the IOSS procedure. At the time of customs clearance, this number must be presented to the customs authorities, then we can talk about the IOSS procedure. In this case, the consumer pays for the goods and is of no further interest to him.
If this delivery is not, for various reasons, carried out under the IOSS procedure, then the consumer pays VAT and duty to the carrier.
The customs declaration is made by the Polish Post, courier or customs agency. For the consumer, the difference in the purchase of such goods in the IOSS procedure and beyond this procedure is that in the second case, he will pay the carrier an additional duty. However, he will not have to make a customs declaration for this good on his own account.
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