OBS_VALUE: From the 1st of July 2021, the EU abolishes the VAT de minimis regime for goods valued under 22€.See art 3 of Council Directive (EU) 2017/2455 modifying art 23 of Council Directive 2009/132/EC: https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX%3A32017L2455