an Entity references as follows:
When goods are imported into a European Union country from a non-EU territory, those goods may be subject to customs duty, excise duty and value-added tax. Value-added tax is an EU tax adopted by the member states of the European Union. However, an optional exception is allowed on low value shipments to member states in the form of an EU administrative VAT relief, known as Low Value Consignment Relief or LVCR. It is governed by the EU Council Directive 2009/132/EC.