Important Notice
The EU will start to use I-OSS numbers and I-OSS import customs clearance after July 1, 2021. After the implementation of the IOSS new rule, there will be major changes in cross-border e-commerce declarations and parcels with a value of ≤150€; in order to smoothly pass the 701 European tax reform policy, non-EU sellers need to register an IOSS number before July 1, 2021; EU sellers can register for I-OSS in all EU countries. The registration period is about 14 working days. The registered access addresses in various EU countries are different. The detailed interpretation of the policy is as follows:
How do non-EU sellers register for I-OSS?
Non-EU sellers can register for an I-OSS number through the EU Taxation & Customs website. The registration website is as follows:
1/Register in official website: IOSS | Taxation and Customs Union (europa.eu)
2/ECGO will help you register.
Non-EU sellers can choose any EU country to submit IOSS registration information. For detailed Member States OSS contact details, please refer to the attachment.
Is there no IOSS (non-IOSS) customs clearance process for non-one-stop imports?
Packages without an IOSS number can only be transported to the destination country for customs clearance, and EU law requires that the goods must be transshipped through customs (T1 status), the main manifestations are as follows:
1. Value-added tax and customs duties should be cleared in the destination country (EU member states)
2. All goods whose entry country is not the destination country will be transferred to the destination for customs clearance under T1 conditions, and the destination must have commercial customs clearance capabilities
3. Value-added tax and customs duties will be declared and paid when importing to the destination country (EU member states)
ECGO once again warmly reminded that after July 1, 2021, I-OSS can be used to transport goods to EU countries in the most efficient way, and unified customs clearance in the country of entry; parcels without an IOSS number will be sent from the country of entry T1 to the destination China, the cost is high and the efficiency is low.
Member_States_Oss_Contact_Details.pdf