Because if the eagerly awaited sneaker or the latest smartphone is ordered from an online retailer in a third country, additional customs duties and import VAT may be incurred upon import. For consumer-taxable goods, such as alcohol or tobacco, it may even be necessary to pay excise duties. Goods contained in postal and courier shipments may also be subject to prohibitions and restrictions that may prevent clearance altogether.
The following regulations apply to postal shipments from a third country:
Goods value up to 150 euros: Import turnover tax at the regular tax rate of 19% or the reduced tax rate of 7%, for example on books or food, and, if applicable, excise duties are charged.
Value of goods over 150 euros: In addition to the import turnover tax, the goods-dependent customs duty and, if applicable, excise taxes also apply.
Exceptions apply to gift shipments from private individuals to private individuals. These are exempt from customs duties and import VAT up to a value of 45 euros. Free shipments from companies are not considered gift shipments. For goods subject to excise duty, quantity restrictions apply, e.g., 50 cigarettes.
As a rule, the carrier (postal, courier, or express service provider) handles the customs formalities already upon the arrival of the shipment at the parcel centers and also advances the import duties due. Online buyers should note that the carriers generally charge a separate service fee for customs declaration and advance payment of import duties. Information about this should be included in the carrier's or seller's terms and conditions. This service fee charged by the carriers is not an import duty of customs.
If shipments carried by Deutsche Post AG under the Universal Postal Union framework lack necessary customs clearance information or contain incomplete data, Deutsche Post AG will generally contact the recipient to clarify questions regarding the customs declaration (e.g., shipment value, precise description of goods). Otherwise, the postal shipment will be forwarded to the customs office responsible for the recipient. In such cases, the recipient will be informed by a notification letter from Deutsche Post AG and must handle customs clearance personally. There is the option to register the shipment electronically for customs clearance from home using the "Online Registration for Postal and Courier Shipments" (IPK) – this can save time and trips! Access to this online application IPK is available on the Customs Portal (www.zoll-portal.de) under the service "Cross-Border Goods Movement".
Often, the shipments also contain products that can harm consumers. Clothing with a false company logo as well as technical devices that do not meet safety standards must be withdrawn from circulation by CUSTOMS, especially during the Christmas season.
"Seemingly inexpensive branded products can quickly turn out to be a bad investment if they are counterfeit," said Nicole Hübner, spokesperson for the Saarbrücken Main Customs Office. "The goods are confiscated and destroyed, the money is usually lost. Additionally, the package recipient may face compensation claims from the brand companies or even criminal consequences."
The import of food intended for the recipient's own use or consumption is generally permitted - including in the case of private gift shipments. However, the import of certain foods into Germany may be restricted or even generally prohibited for health protection reasons.
It should also be noted that permits (CITES documents) are required for the import of goods made from protected animal or plant species, for example for the import of sturgeon caviar or products made from the leather of protected animal species (python, crocodile, etc.). If the required documents are not available, the goods will be confiscated.
The following regulations apply to mail items from other EU member states:
Mail shipments from other EU member states can generally be received without customs formalities. However, if ordered excise goods, such as alcohol or tobacco, from another EU country, taxes may have to be paid. In addition, certain import prohibitions must also be observed here.
For example, tobacco products ordered on the internet, as well as e-liquids for e-cigarettes or disposable e-cigarettes, must be marked with a valid German tax stamp regardless of the value of the goods. In addition, the regulations for indicating ingredients, packaging, and labeling (e.g., warning notice in German, graphic health warning, package leaflet in German) must be met to allow importation. The import of snus (tobacco for oral use) is generally prohibited.
So if you want to give gifts at Christmas completely relaxed, you should inform yourself in good time at zoll.de or use the chatbot "TinA" available there.
