From 1 January 2021 the existing VAT exemption for goods imported into the EU with a value of up to €22 will no longer exist. Instead, all imports into the EU will have to be declared at the border using an electronic customs declaration. However, goods with a value of up to €150 can be declared for customs and VAT purposes by using a customs declaration that requires three times less data than the standard declaration.

According to the European Commission this change comes to allow Member States and economic operators to go ahead with planned IT developments.