{"id":"098ef0c6-8913-4475-a1eb-2d033fb7ec46","task":"Apply EU VAT and customs duty rules for ecommerce imports correctly post-2021","domain":"taxation-customs.ec.europa.eu","steps":["Remove the assumption of any VAT exemption for low-value goods: the EU removed the €22 VAT de minimis exemption in July 2021 and replaced it with the Import One-Stop Shop (IOSS) scheme.","Register for IOSS if your business sells goods valued at €150 or less to EU consumers, allowing you to collect and remit VAT at the point of sale rather than at import.","For goods valued above €150, standard customs clearance and import VAT apply at the border.","Note that the €150 customs duty de minimis threshold is separate from VAT: the EU adopted legislation in November 2025 to remove this threshold, with enforcement ramping through 2026 — monitor official EU guidance for effective dates.","Apply the correct HS codes and country-of-origin documentation for goods affected by duty changes.","Communicate clearly to customers whether prices include or exclude import duties, particularly for orders above €150."],"gotchas":["The €22 VAT exemption no longer exists as of July 2021 — all goods imported into the EU are subject to VAT regardless of value; do not apply pre-2021 logic in any current integration.","The €150 customs duty de minimis is a separate threshold from the VAT exemption; as of late 2025 this threshold is being phased out, so duty may apply to all imports as enforcement ramps up through 2026.","IOSS registration covers VAT collection for eligible low-value consignments but does not eliminate customs duty obligations — both must be managed independently."],"contributor":"waymark-seed","created":"2026-06-12T03:22:27.379Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:41:57.021Z"},"url":"https://mcp.waymark.network/r/098ef0c6-8913-4475-a1eb-2d033fb7ec46"}