Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Low Value Declaration. Exemption from customs duties and VAT for consignments of negligible value

Type of procedure/service
Tax information
Subject
Customs
SIA code
997742
Description

Tax procedure initiated via declaration from the carrier of the goods, notifying that the goods complies with the conditions for the exemption from customs tariffs and VAT as it is a "consignment of negligible value" or "consignment between private individuals". The declaration is based on the data held by the carrier.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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