Amendment: Low-value consignments declaration (Reg 2015/2446)

This procedure updates the rules for how low-value goods imported into the EU are declared for VAT purposes. It aims to simplify the administrative process and ensure that tax is correctly collected on small shipments, reducing fraud and improving customs efficiency.

This change primarily affects e-commerce sellers, logistics providers, and customs authorities. It streamlines the documentation required for low-value imports, making it easier for businesses to comply with EU tax laws.