Gifts
Gift shipments worth not more than 45 euros which are sent by one private individual to another shall be admitted free of import duties provided that all the conditions listed in Articles 25 to 27 of Regulation (EC) No 1186/2009 are met, meaning that
- consignments from a third country are sent occasionally by a private individual to another private individual living in the customs territory of the Community and shall not be of a commercial nature; the relief does not apply to goods in consignments sent from the island of Heligoland (which is not part of the Community customs territory), and
- the goods in the consignment are exclusively for the personal use or consumption of the consignee or his family and do not, by their nature or quantity, reflect any commercial intent, and
- the goods are sent to the consignee by the consignor free of payment or consideration of any kind (this excludes, for example, consignments in exchange), and
- the value of the goods does not exceed 45 euros (including the value of any duty-free allowances of the products listed further down).
A "gift shipment" is only duty-free if all the requirements mentioned above are met.
The import duties exemption can only be granted if this is applied for by the postal and courier service provider. The customs administration regularly assumes that the postal and courier service providers have submitted a correct customs declaration. The postal and courier service providers in Germany receive the necessary declaration data from the respective postal and courier service provider in the third country by means of an electronic data record, for example based on the (electronic) customs declaration in postal traffic. If this electronic data is not clear (e.g. if the information "gift" is missing in the electronic data) or not usable, import duties may have to be paid.
Deliveries from or to companies cannot be recognized as "gift shipments", even if they are free of charge.
Online purchases between two private individuals via auction platforms are also not "gifts".
Exchange shipments for collection purposes are also not exempt.
Gift shipments worth more than 45 euros are subject to import duties. A simplified calculation of charges by means of a flat rate of duty may be applied where goods are subject to import tax.
Simplified calculation of charges
How to determine the value of the consignment?
The limit of 45 euros refers to the value of the goods including any Value Added Tax (VAT), as stated on the customs declaration. It is not required to include the costs of transport or postage in such declared value.
Generally, each individual package is considered "a consignment" in this context. However, a consignment is divisible if the consignment consists of different goods. These goods need to be usable on their own or be commercially available.
If the value of the goods within a consignment exceeds 45 euros, import duties shall be collected on those goods that exceed the allowance. A consignment is not divisible if the value of the consignment consists of one article whose value exceeds 45 euros.
Import VAT and excise duty
Consignments of a non-commercial nature from one private individual to another, which are released for free circulation in terms of customs legislation as stated above, are also exempted from import VAT and excise duty in Germany. There are specific provisions, though, with respect to the excise duty.
Coffee duty*
Relief from the coffee duty shall be limited to amounts not exceeding
- 500 grams of coffee, or
- 200 grams of extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee.
*The customs duty exemption still applies.
Tobacco duty
Tobacco products
Within the value threshold of 45 euros, the following maximum allowances may not be exceeded:
- 50 cigarettes, or
- 25 cigarillos (cigars of a maximum weight of 3 grams each), or
- 10 cigars, or
- 50 grams of smoking tobacco (this also applies to heated tobacco products and water pipe tobacco) or
- a proportional assortment of these different products.
Substitutes for tobacco products
Substitutes for tobacco products are exempt from tobacco tax if the goods have a total value of up to 45 euros.
Duty on alcohols and alcoholic beverages
Relief from excise duty shall only be granted up to a maximum amount of:
- one litre of distilled beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80 % volume and over, or
- one litre of distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, saké or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines, or
- a proportional assortment of these different products, and
- two litres of still wines.
Duty on perfume/eau de toilette*
Relief from excise duty shall apply to amounts not exceeding
perfume: 50 grams, or
eau de toilette: 0.25 litre.
*Perfume and eau de toilette are not excise goods.
