There are the following general limitations that are applicable to the IOSS scheme:
- All harmonized excise goods: goods containing alcohol and tobacco
- Non harmonized excise: goods, coffee, tea, chocolate, nicotine pouches etc.
Non harmonized products are restricted on country level and may require specific study. More information on excise goods can be found here :
Excise duties | Access2Markets (europa.eu)
Commodity codes (HS codes ) used in this list denote groups of items that may not in some cases be restricted for IOSS sales.
Different logistics operators apply different limitations due to local customs requirements , transportation methods and internal regulations, for example, some logistics operators do not accept food items even dry food and canned food. Other companies freely accept food items except for wet foods.
Irrespective of the tariff code (HS code) limitations there may be requirements related to supportive documentations, i.e. conformity certificates, certificate of origins etc.
Always discuss the IOSS/product specific applicability issues with your logistics operators.