Low-value consignment relief

Low Value Consignment Relief (LVCR) was an optional form of tax exemption that was applied to some goods entering the European Union. When goods are imported from a non-EU territory, those goods may be subject to customs duty, excise duty and value-added tax. However, between 2009 and 2021, member states could allow an exception on low value shipments in the form of an EU administrative VAT relief known as Low Value Consignment Relief. It was governed by the EU Council Directive 2009/132/EC.

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