Consignments of goods, which have been ordered from organisations involved in sales via electronic communication with customers, which may be sent to the country by post or organisations providing courier services.
When consignments from other Member States of the EU (the Communities) are delivered to the country, if they contain goods, which are released for free circulation in the Communities, the goods are not liable to customs supervision or customs formalities. Goods imported to the Communities from states, which do not comprise the Member States of the Communities (so-called third countries) are subject to customs supervision and – upon their release for free circulation – they are liable to the assessment of customs debt. Customs debt means customs duty, value added tax, and other charges assessed upon imports of goods. The assessment of customs duty is based on customs value. Customs values of goods, which are of commercial nature, include – beside the individual value of goods – also the full postage. On the other hand, postal charges, which should be collected for operations in the country of importation, are not included. In the event of consignments of non-commercial nature, i.e., goods designed exclusively for private or personal use by the recipient or the recipient’s family members, postage is not included in the customs value of the goods. This provision concerns exclusively consignments submitted for postal delivery, it does not concern consignments sent via courier services. The base for the assessment of the value added tax upon imports of goods, beside customs value and any related customs duty and excise tax always include costs of transport, that is, including postage.