Effective July 1, 2021, the Postal Service™ is revising the Individual Country Listing (ICL) for various countries in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note the following:
n The value-added tax (VAT) exemption is abolished.
n The country requires that the VAT must be declared and paid upon import.
n When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
These ICL revisions are a result of formal requests made by each destination country through the Universal Postal Union (UPU) via an International Bureau Circular (IBC), as follows:
n Belgium: As indicated in UPU IBC 138 dated September 28, 2020.
n Bulgaria: As indicated in UPU IBC 206 dated December 21, 2020.
n Cyprus: As indicated in UPU IBC 203 dated December 21, 2020.
n Czech Republic: As indicated in UPU IBC 126 dated September 14, 2020.
n Denmark: As indicated in UPU IBC 200 dated December 14, 2020.
n Finland: As indicated in UPU IBC 213 dated December 21, 2020.
n France: As indicated in UPU IBC 101 dated July 20, 2020.
n Greece: As indicated in UPU IBC 202 dated December 21, 2020.
n Hungary: As indicated in UPU IBC 2 dated January 4, 2021.
n Ireland: As indicated in UPU IBC 173 dated November 16, 2020.
n Italy: As indicated in UPU IBC 167 dated November 9, 2020.
n Lithuania: As indicated in UPU IBC 185 dated December 7, 2020.
n Luxembourg: As indicated in UPU IBC 168 dated November 9, 2020.
n Malta: As indicated in UPU IBC 159 dated November 2, 2020.
n Netherlands: As indicated in UPU IBC 133 dated September 21, 2020.
n Romania: As indicated in UPU IBC 150 dated October 19, 2020.
n Slovak Republic (Slovakia): As indicated in UPU IBC 184 dated December 7, 2020.
n Slovenia: As indicated in UPU IBC 191 dated December 14, 2020.
n Spain: As indicated in UPU IBC 134 dated September 21, 2020.
n Sweden: As indicated in UPU IBC 199 dated December 14, 2020.
Also, Poland made the same request by email dated June 8, 2021.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
* * * * *
Individual Country Listings
* * * * *
Belgium
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Bulgaria
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows (adding “1” before the first entry):]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Cyprus
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows (adding “1” before the first entry):]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Czech Republic
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Denmark
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Finland
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
France
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
7. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Greece
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Hungary
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows (adding numbers before the other entries):]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Ireland
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
7. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Italy
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
6. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Lithuania
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Revise the current entry to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Luxembourg
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Malta
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Netherlands
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Poland
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows (adding “1” before the first entry):]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Romania
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Revise the text to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Slovak Republic (Slovakia)
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Slovenia
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Revise the text to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Spain
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Add a new entry to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Sweden
Country Conditions for Mailing
* * * * *
Observations
* * * * *
[Revise the third entry to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished. The country requires that the VAT must be declared and paid upon import. When the mailer pays the VAT, the electronically transmitted customs declaration data must include the VAT identification number.
* * * * *
Although effective July 1, 2021, the Postal Service will incorporate these revisions into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 7-1-21
