X : Special arrangements for the declaration and payment of value added tax on importation

I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexdecies H is not used, the person who presents the goods to customs on behalf of the person to whom the goods are sent…