Import process

All goods imported in the EU are generally subject to VAT. If the value of a consignment is not more than 150 euros, it is free of customs duties. Duties less than 1 euro will not be collected.

Electronic customs declarations for consignments of a value up to 150 euros

All goods for commercial purposes must be declared with an electronic customs declaration. The new form of an electronic customs declaration for consignments up to a value of 150 euros is laid downin European customs law in Article 143 a) UCC-DA and contains a reduced set of data compared to the standard customs declaration.

Excise goods or goods subject to prohibitions or restrictions cannot be declared with this reduced data set. In such cases an electronic customs declaration with the full data set is still required.

ATLAS-IMPOST

The specialist application: "ATLAS-IMPOST" (for import clearance of postal and courier consignments) has been implemented to efficiently handle customs duties and import VAT (EUSt) procedures for consignments with a value of up to 150 euros.

The ATLAS-IMPOST application allows companies established in the EU and individuals to lodge customs declarations and receive tax assessment notices.

The customs declaration type APK (declarations of postal and courier consignments with a value of up to 150 euros) is available for ATLAS users.

For private individuals and companies that cannot or do not wish to operate with ATLAS, the customs declaration type IPK (internet application for postal and courier items with a value of up to 150 euros) is available via the Customs Portal.

Customs Portal: Service "Cross-Border trade in goods" [Registration required] (in German)

Competent customs office: Article 221(4) UCC- IR

It is only possible to lodge customs declarations for which non-tariff exemptions apply pursuant to Articles 23 and 25 Regulation (EC) No 1186/2009 (Duty Free Regulation), i.e. commercial consignments up to 150 euros and gifts up to 45 euros, in the EU country where the transport ends. This does not apply to commercial shipments up to a value of 150 euros if the Import One Stop Shop (IOSS) procedure is used.

Until further notice, an interim solution will apply to shipments to companies: Customs declarations for release for free circulation with tax-exempt delivery to another Member State (onward supply relief procedure code 42) with an intrinsic value of up to 150 euros may be lodged in Germany irrespective of the Member State of destination, provided that no non-tariff duty relief pursuant to Article 23 of the Duty Relief Regulation (EU code C07) is declared in the customs declaration. This rule cannot be applied to customs declarations for release for free circulation (procedure code 40).

Import One Stop Shop (IOSS)

The import VAT is payable on all goods imported into the EU for commercial purposes, regardless of their value. This is why a special provision for distance sales of goods imported from third territories or third countries was created to facilitate the declaration and payment of VAT due on the sale of goods with a low value of up to 150 euros.
The use of that scheme is not compulsory. It can be used if neither the special arrangement (section 21a UStG) nor the standard procedure is used.

Special arrangement for the payment of import VAT (section 21a UStG)

The special arrangement is introduced as an alternative, simplified procedure for the payment of import VAT in cases where neither the import scheme (IOSS) nor the standard procedure are used. As is the case with the import arrangements (IOSS), the use of the special arrangements is not compulsory. All general customs regulations apply without restriction.