Declare postal or courier shipments up to EUR 150.00 to customs
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
If you wish to declare goods in consignments of up to EUR 150.00 in Germany, you can use a simplified electronic customs declaration.
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.
Teaser
If you wish to declare goods in consignments of up to EUR 150.00 in Germany, you can use a simplified electronic customs declaration.
Process flow
- You can make the customs declaration online in the customs administration's citizen and business customer portal:
- Call up the citizen and business customer portal and log in.
- Call up the menu item "Internet declaration for postal and courier consignments" (IPK) and complete the declaration.
- Send the registration.
- Your registration will be checked.
- You will receive confirmation of your registration or a message in your mailbox at the citizen and business customer portal.
Requirements
- This is a consignment of low value within the meaning of customs law.
- The goods in the consignment are duty free and not subject to excise duty.
- The goods in the consignment are not subject to any prohibitions or restrictions.
Which documents are required?
You may have to submit additional documents at the request of customs, for example
- Invoice
What are the fees?
You can make the customs declaration free of charge; additional costs may be incurred for the delivery of the shipment.
What deadlines do I have to pay attention to?
If a special deadline, e.g. storage period at a customs office, must be observed, you will be informed separately.
Processing duration
- usually 15 minutes for automated processing.
Legal basis
Appeal
- Objection.
-
Objection.
Detailed information on how to lodge an objection can be found in the legal remedy in the tax assessment notice.
Applications / forms
Forms: yes
Online procedure possible: yes
Written form required: no
Personal appearance required: for customs declaration no, if necessary for inspection or collection of the consignment
Author
The text was automatically translated based on the German content.
- Internet post registration Implementation
Remark: Display of performance in the source portal