{"@context":"https://schema.org","@type":"DefinedTerm","name":"Low Value Cross-Border Freight Customs Processing","description":"When cross-border shipments fall below a country's de minimis threshold, customs authorities apply simplified clearance procedures that reduce paperwork and speed up release. In the EU, imports from third countries valued at EUR 150 or less are exempt from customs duties and qualify for streamlined declarations, including the Import One-Stop Shop (IOSS) scheme; VAT, however, applies to all imports regardless of value since July 2021. Freight forwarders handling high volumes of e-commerce parcels","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/low-value-cross-border-freight-customs-processing","inLanguage":"en","dateModified":"2026-06-25T17:29:33.946505","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/low-value-cross-border-freight-customs-processing","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Low Value Cross-Border Freight Customs Processing · When cross-border shipments fall below a country's de minimis threshold, customs authorities apply simplified clearance procedures that reduce paperwork and speed up release. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}