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Commission Implementing Regulation (EU) 2015/2447 Article 97

Commission Implementing Regulation (EU) 2015/2447 Article 97

Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration

Article 97

1.   Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from GSP tariff preferences without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that: (a) such products: (i) are not imported by way of trade; (ii) have been declared as meeting the conditions required for benefiting from the GSP scheme; (b) there is no doubt as to the veracity of the declaration referred to in point (a)(ii). 2.   Imports shall not be considered as imports by way of trade if all the following conditions are met: (a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view. 3.   The total value of the products referred to in paragraph 2 shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.

Read the full instrument → · Read this in context: Subsection 6 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system →

Other provisions in Subsection 6 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 97 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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