This document provides the semantic mapping description of information on the characteristics or attributes of Low Value Consignments (LVC) which parties in the digital commercial value chain across-borders are called upon to handle, compliant to the EU VAT Ecommerce Package as well as the UPU-WCO customs model.

This document is limited to LVC, the logical definition of an electronic message, which supports the communication of information about postal items with a unique transport unit identifier.

While different customs processes apply to LVC (goods ≤ €150), and consignments exceeding an intrinsic value of > €150, this technical specification only applies to LVC. Therefore, it applies to the collection of import duties (VAT) and not to customs fees.

The document defines both EDIFACT directory 00A and XML implementations to bridge in a semantic mapping between UPU M33 ITMATT messages and the EU customs data model and its super-reduced data set, that can be used to convey item-level data for use in customs processing applications.

The document specifies that the supply of certain attribute values, segments and tags is mandatory (M), whilst the supply of other attributes, segments and tags is specified as optional (O).

This document separates the financial, the data-elements and the physical flow of low value consignments. Further it defines the use of unique transport identifiers, unique transaction identifiers and the IOSS VAT Identification number.