What is e-Commerce?

Very briefly put: if you as a private person occasionally buy something via the Internet, it is called e-commerce. If these goods then come to you from outside the European Union, they have to go through Customs. Well, as of 1/7/2021, this will be done via the new e-Commerce module.

Within a new online portal, Stream Software introduces a new declaration module available for the entire Benelux: H7 (BE), DECO (NL) and LVC (LUX).

Why a new procedure for e-Commerce?

There was always an uneven playing field in the European Union whereby online shops, e.g. from non-EU countries, were granted exemption from VAT and import duties for low-value shipments (read: no more than €22). This advantage was not available to producers of similar products in Europe; they could not benefit from low manufacturing wages and the exemption from VAT and other duties.

The new rules ensure that everyone will pay VAT on goods purchased through a webshop. From 1/7/2021, the VAT exemption for importing these goods will disappear.

It creates a uniform VAT regime for cross-border supplies of goods and services.

How does it work?

From 1 July 2021, goods referred to in Article 143a of Regulation (EU)2015/2446 of not more than €150 can be declared via the new 'super reduced data' set H7. This data set may be used for declarations of goods complying with Article 23 or 25 of Regulation (EC) 1186/2009 and for which no excise duties, prohibitions or restrictions apply.

The following declarations for free circulation can be made in the system:

  • According to the normal procedure specific data set (SRD);
  • Under the special arrangement for distance selling of goods imported from third countries (Import regime/iOSS);
  • Under the special arrangement for the declaration and payment of VAT on imports (Special Arrangement).
How do I prepare for H7?

Make sure that your client provides sufficient and correct information to be able to file the declaration. The correct HS codes are very important because of the exclusion of goods subject to excise duties, restrictions and prohibitions.

e-Commerce (H7) within the Customs Streamliner®

Stream Software offers a front office or API to load all packages of a shipment.

Via a Customs Advisory Service (CAAS), we determine the scenario of a package for you on the basis of intelligence and validation rules. You then receive feedback at parcel level in the event of any data errors or an overview of which parcels should follow a different flow.

All parcels are already validated against customs' business rules before they are dispatched, in order to catch as many errors as possible at the front end.

The necessary dashboards are provided in order to make a quick intervention or follow-up possible.

In time, we will integrate this module with the Customs Dossier. Packages which do not meet the criteria for H7/DECO will then be forwarded to PLDA/AGS (H1) or transit via this Customs Dossier.


Curious about the functioning of this module or do you want to automate your e-Commerce via our Customs Streamliner®? Please contact our sales department(st@streamsoftware.be).

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