Assessment of the application and impact of the VAT exemption for importation of small consignments : final report

The European Commission has requested EY to perform an "Assessment of the application and impact of the VAT exemption for importation of small consignments". The European Commission seeks to evaluate to which extent the VAT exemption for importation of small commercial and private consignments is having an impact on EU businesses, including on small and medium enterprises (SMEs). The study has four main objectives: - To report on and assess the situation in each Member State as regards the implementation of the VAT exemption for small consignments. - To assess the existing procedures used by each Member State and by stakeholders in dealing with the importation of small consignment. - To present statistics on the importation of small consignments in each Member State and at EU level for a specific period. - To provide an analysis on the distortion of competition created by the small commercial consignment exemption.