Businesses are under no obligation to use the import scheme. If the import scheme is not used, VAT will be owed at the time of import into the EU.
This VAT is usually remitted upon import by the postal operator or courier delivering the products to the consumer. The postal operator or courier collects this VAT at the time of delivery to the consumer.
To prevent postal operators and couriers from having to prefinance this VAT, a special arrangement for postal operators and couriers will be introduced on 1 July 2021. By using this arrangement, postal operators and couriers can remit the VAT via a separate monthly return. This allows them to first collect the payable VAT from the consumer.
The arrangement for postal operators and couriers can only be used for imported goods with an intrinsic value of no more than EUR 150.