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Schleswig-Holstein

Declare postal or courier consignments up to EUR 150.00 to customs

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Shipments up to a value of EUR 150.00 are generally exempt from customs duty. 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 incurring the corresponding customs duties. As a rule, import turnover tax is levied.

You must declare the shipment electronically to customs. For this purpose, there is a customs declaration in which less information is required than in an individual customs declaration.

The declaration regulations apply equally to private individuals and companies. They apply to goods in shipments

  • by mail,
  • by courier and
  • shipments by other service providers,

which are declared by the recipient or a representative.

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

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

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

Exceptions are possible for gift shipments of less than 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.


Process flow
  • You can make the customs declaration online in the Citizen and Business Customer Portal of the Customs Administration:
  • Call up the Citizen and Business Customer Portal and log in.
  • Go to the menu item "Internet declaration for postal and courier consignments" (IPK) and complete the declaration.
  • Submit the registration.
  • Your registration will be checked.
  • You will receive a confirmation of your registration or a message in your mailbox at the Citizen and Business Customer Portal.
Requirements
  • The consignment is of negligible 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 be required to submit additional documentation when requested by customs, for example:

  • Invoice
What are the fees?

You can make the customs declaration free of charge; if necessary, additional costs will be incurred for the delivery of the shipment.

What deadlines do I have to pay attention to?

If a special deadline, for example storage time at a customs office, is to be observed, you will be informed separately.

Processing duration
  • usually 15 minutes for automated processing.
Legal basis
Appeal
  • Objection.
  • Appeal.
    For detailed information on how to file an appeal, see the appeal in the tax assessment.
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
Technically approved by

Federal Ministry of Finance

Process flow

  • You can make the customs declaration online in the Citizen and Business Customer Portal of the Customs Administration:
  • Call up the Citizen and Business Customer Portal and log in.
  • Go to the menu item "Internet declaration for postal and courier consignments" (IPK) and complete the declaration.
  • Submit the registration.
  • Your registration will be checked.
  • You will receive a confirmation of your registration or a message in your mailbox at the Citizen and Business Customer Portal.

Requirements

  • The consignment is of negligible 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 be required to submit additional documentation when requested by customs, for example:

  • Invoice

What are the fees?

You can make the customs declaration free of charge; if necessary, additional costs will be incurred for the delivery of the shipment.

What deadlines do I have to pay attention to?

If a special deadline, for example storage time at a customs office, is to be observed, you will be informed separately.

Processing duration

  • usually 15 minutes for automated processing.

Legal basis

Appeal

  • Objection.
  • Appeal.
    For detailed information on how to file an appeal, see the appeal in the tax assessment.

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

Technically approved by

Federal Ministry of Finance

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