Shipments up to a value of EUR 150.00 are generally duty-free. The shipment can then be imported into Germany from a third country, i.e. from a country outside the customs territory of the European Union, without the corresponding customs duties. As a rule, import sales tax is levied.

You must declare the shipment electronically to customs. There is a customs declaration for this, which requires less information than an individual customs declaration.

The regulations on declarations apply equally to private individuals and companies. They apply to goods in consignments

• by post,
• by courier and
• shipments from other service providers,

which are declared by the recipient or a representative.

For the value limit of EUR 150.00, the amount actually paid to receive the goods is decisive. If, for example, the final invoice amount includes shipping costs that are not shown separately, these are included.

For certain goods, excise duty must be paid in addition to import VAT. You must declare these goods to customs using an individual customs declaration:

• Alcohol and alcoholic beverages
• Tobacco and tobacco products
• Perfumes and eau de toilette

Exceptions are possible for gift shipments under 45 euros up to a certain quantity of such goods. As a rule, these do not have to be declared to customs using an electronic customs declaration.