On 1 July 2021, a new regulation will be introduced, the main effect of which will be the abolition of the distance selling threshold and the introduction of 3 optional special regimes and the corresponding electronic portals (OSS).
In this context, the French Customs Administration has published a circular dated 26 May 2021 setting out the provisions applicable to declarations of exchange of goods (DEB) under the distance selling regime as from 1 July 2021.
It has been brought to our attention that the benefit of the one-stop-shop OSS could have certain consequences on the DEB obligations for companies.
For more information, please contact us.
Source: douane.gouv.fr (in French)
