Taxation
Consignments to Germany from another EU member state
Postal traffic is the term describing the transport of consignments by letter and parcel post under the provisions of the Universal Postal Agreement. In Germany such consignments may only be transported by Deutsche Post AG.
The exact term for the consignment (for example, letter, small packet, parcel) is based on the postal regulations. The customs administration understands such consignments along the same lines.
Letters, small packets, and parcels may also be transported by other service providers. These businesses do, however, not enjoy any special status. The following information relates to Deutsche Post AG and does not, therefore, apply to such businesses.
Because they are being transported within the EU internal market, consignments from EU member states are not regularly handled by the German customs administration. These consignments are therefore always delivered directly to the consignee without collecting customs duties. This does not mean, though, that the goods are fundamentally duty-free.
Under certain conditions mail being transported within the EU may be inspected. To this extent the secrecy of private letters and postal secrecy are limited.
The Deutsche Post AG submits mail for inspection if there are signs that it contains goods whose import, transit, or export may contravene legal prohibitions or restrictions. The customs authorities can have Deutsche Post AG open such consignments and inspect their contents.
Consignments from one private person to another
If you, as a private individual, send alcohol (alcohol products, beer, sparkling wine, fortified wine (for example, sherry) or sweet beverages containing alcohol (alcopops)), tobacco products, and substitutes for tobacco products, coffee or products containing coffee by post from another EU member state to Germany, then this is regarded as transport for commercial purposes, as the goods are not being transported by you personally.
You send a bottle of vodka from Poland to Germany as a birthday present.
In all these cases the applicable excise duty becomes due, with the exception of wine because in Germany wine is exempt from excise duty. Usually, Deutsche Post AG will declare the goods and pay the excise duty on behalf of the consignee, and will invoice him for the duty. It might also happen that the shipment is taken out of the mail and sent to the customs office that has competence for the consignee who is then requested to take receipt of the goods and pay the duty there. Should the consignee, though, receive the goods without the duty having been levied, he becomes liable to pay the duty, and must immediately lodge a tax return with the competent main customs office. In each case the excise duty to be collected is due immediately.
If the consignee knows that you, as a private individual in another EU member state, are sending him goods subject to excise duty, he must notify his competent main customs office in advance of the delivery of the goods, and deposit security for the duty.
Specific provisions for tobacco products and substitutes for tobacco products
Sending tobacco products and substitutes für tobacco products from other member states without a valid German fiscal mark constitutes an infringement of the Tobacco Duty Act.
Information about the specific provisions for tobacco products and substitutes for tobacco products
Consignments by a mail order business to a private individual
If you are a commercial mail order trader selling (by telephone, fax, Internet …) products liable to excise duty such as alcohol (alcohol products, beer, sparkling wine, fortified wines (for example, sherry) or sweet drinks containing alcohol (alcopops)), tobacco products, substitutes for tobacco products, coffee, or products containing coffee, or energy products, from another member state to Germany, the goods are liable to German excise duty. The goods in question can therefore only legally be delivered to the purchasers after payment of the excise duty and any other taxes.
As a mail order trader you send a bottle of vodka from Poland to Germany.
In this case of a mail order transaction, you as the seller must pay the excise duty, notify the German customs administration in advance of the consignment, and also have other tax related duties that you must discharge (for instance the appointment of an agent/tax representative). However, in the case of tobacco products and tobacco substitutes in particular, its sale is restricted by the fact that German revenue stamps have to be used to prove that the excise duty was in fact paid in Germany.
Contact and assistance
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.
Central Information Unit
