Questions on Internet commerce

If the item is already located within the EU, you will not normally have to pay any additional duties/taxes.

If goods are imported from a third country, i.e. a country outside the EU, you will normally have to pay

• customs duty,
• import VAT (7 % or 19 %) and
• possibly also special excise duties (only in the case of highly taxed goods such as alcohol or cigarettes)

in addition.

Exemptions from these duties/taxes only apply to purchases of goods of low value. Thus, no import duties/taxes are levied on deliveries with a total value not exceeding € 22.

With effect as from 1 December 2008, the limit for duty-free import is being raised to € 150 per consignment; the limit for exemption from import VAT, on the other hand, will remain at the current level of € 22.

However, these exemptions do not apply to the following items:

• alcoholic products,
• perfume and eau de toilette,
• tobacco and tobacco products.

Coffee is also excluded from the excise duty exemption, i.e. the excise duty payable on coffee is charged even below the € 22 limit.

The amount of customs duty you have to additionally reckon with depends on the rate of duty and the dutiable value of the goods.

Calculation of the rate of duty
The rate of duty depends on which customs tariff is applicable to the item concerned. Each product has a specific customs tariff number. The individual rates of duty can vary substantially. The classification of goods for customs tariff purposes is a complicated process and requires some degree of knowledge. We have therefore produced a list of examples for import duty dates, and also a detailed list for electronic goods. If you have purchased an article at auction and it is not included in the list, you can classify it yourself with the aid of TARIC (Integrated Tariff of the European Communities).

Please note the following tips with regard to TARIC.

Reduced rates of duty may apply to goods from certain countries of origin (e.g. Switzerland and Liechtenstein). However, application of these reduced rates depends on certain formalities. Detailed information on this topic can be found on the page "Abgabenerhebung bei präferenzberechtigten Waren" (Levies on Preferential Goods).
Please note that in the case of imports of goods from countries including the USA, Canada, Australia, New Zealand, Japan, Taiwan, North and South Korea, Hong Kong and Singapore, there are no preferential rates.

Basis for assessment of the dutiable value
The dutiable value of the item, i.e. the basis for calculation of the amount of customs duty, also has to be determined. In the case of auctions, this is the price at which you ultimately purchased the item, in some cases together with the shipment costs (e.g. postage, freight costs, packaging) as well.

An invoice must be issued by the seller but does not have to be in a specified form (i.e. it can also be handwritten). This also applies in the cases of second-hand sold by auction. The seller should comply with certain requirements in order to make customs clearance as quick and easy as possible.

Amounts stated in foreign currencies must be converted into euros. The current exchange rates can be found in the section "Zollwert/Kursauswahl" (Dutiable Value/Exchange Rate).Amounts stated in foreign currencies must be converted into euros. The current exchange rates can be found in the section "Zollwert/Kursauswahl" (Dutiable Value/Exchange Rate).

The resulting amount must then be multiplied by the relevant rate of duty. This produces the amount of customs duty, i.e. the sum that has to be additionally paid. The import VAT, and possible also excise duties, must be paid as well. This is explained in further detail below.

A diagram showing the calculation method can be found on the page "Abgabenerhebung nach dem Zolltarif" (Calculation of Levies under the Customs Tariff).

Import value added tax (VAT)
In addition to the customs duty, import VAT also has to be paid. The rate of import VAT is currently 19 %. For some categories of goods - e.g. foodstuffs and books - a reduced rate of 7 % applies. To calculate the amount of tax to be paid, add the amount of customs duty to the dutiable value of the article, and multiply the total with the appropriate import VAT rate. If the goods are additionally subject to excise duties, the amount of excise duty must also be added to the amount that forms the basis of calculation for the import VAT.

Special excise duties
Certain types of goods, such as cigarettes and spirits, are subject to additional excise duties (e.g. tobacco duty, duty on spirits).
The excise duty is calculated on the basis of the quantity of goods being imported and the relevant rate of duty.

Import duties/taxes amounting to less than € 5 are not levied.

Note:
For imports of a non-commercial nature (i.e. those not giving rise to payments of any kind) customs law allows the use of a simplified method involving flat rates of duty/tax. However, all goods acquired under purchase contracts or through auction are regarded as commercial imports, and these goods are not eligible for the assessment of duty/tax according to the simplified method.

Please also note the information contained in the "Merkblatt zu Warenbestellungen über das Internet (E-Commerce)" (Information Sheet on the Purchase of Goods vie the Internet - E-Commerce) and our information relating to the purchase of coffee within the EC. Please also note that the purchase of tobacco and tobacco products via mail order is illegal. Further information on this can be found in the section "Beförderung von Tabakwaren des freien Verkehrs innerhalb der EG" (Carriage of Tobaccor Products from Free Circulation within the EU).

If the consignment is carried by Deutsche Post AG, Deutsche Post AG will deal with the customs formalities on your behalf. In this case, Deutsche Post AG will pay the import duties/taxes incurred on your behalf and then bill these charges on to you on delivery of the parcel. In cases where Deutsche Post AG is not in possession of all the particulars for completing the customs declaration or where essential documents are missing, the consignment will be forwarded to the customs office that is responsible for your place of residence. Deutsche Post AG will notify you accordingly, with a request to you to deal with customs clearance at the customs office yourself.
For making the customs declaration, it is possible for you to be represented by someone else, e.g. a forwarding agent or customs agent.

Courier/express services normally clear consignments through the customs office that has responsibility for their handling depot. They will not usually forward the consignment to the customs office at the consignee's place of residence. The courier/express service will contact you directly to ask for any missing particulars or documents.

In some cases, the courier/express services submit their invoice, and in some cases also the customs documents, only after they have already delivered the consignment. You should contact the courier/express service directly to inquire what charge they make for handling customs clearance.

Certain prohibitions and restrictions apply in connection with the cross-border traffic in goods. For this reason, incoming consignments are checked by the customs authorities on a random sample basis.

Special caution is needed in the case of the following goods:

• Prestigious brand items: These may be pirated and may be subject to the protection of industrial property rights. Should your consignment contain a pirated product, it will be confiscated. Please note the further details in the section "Gewerblicher Rechtsschutz" (Industrial Property Rights).
• Phamaceuticals: The import of pharmaceuticals as well as vitamin products and products containing mineral substances is subject to special regulations. For instance, it is generally prohibited for private persons to import pharmaceuticals from third countries by post. For further details, see the section "Arzneimittel - private Einfuhren" (Pharmaceuticals - Private Imports).
• Exotic animal and plant products: Products of this kind often contain parts/ substances obtained from protected animals or plants. Thus, for example, rhinoceros products, live or stuffed birds, products made from crocodiles, caymans and snakes, cactii or cactus-like plants, tillandsias and orchids, corals, shellfish and snail shells are subject to restrictions under the protection of species laws. Detailed information on this can be found in the section "Artenschutz - private Einfuhren" (Protection of Species - Private Imports).
• Weapons: The import of weapons into Germany is subject to strict regulation. Please note the information provided in the section "Waffen und Munition - private Einfuhren" (Arms and Ammunition - Private Imports).
• CDs, DVDs, MP3s and software with pornographic, anti-constitutional or violence-glorifying content. Further information can be found in the sections "Pornografie" (Pornography), "verfassungswidrige Schriften" (Anti-Constitutional Literature) and "jugendgefährdende Medien" (Media Harmful to Adolescents).
• Foodstuffs such as wild mushrooms/fungi, potatoes, caviar from sturgeons, meat, and milk as well as certain food supplements are subject to import bans. For further information, please see the section "Lebens- und Genussmittel - private Einfuhren" (Foodstuffs and Specialities - Private Imports).

As far as prohibitions and restrictions are concerned, the customs authorities have a right of stoppage in transit. But otherwise, jurisdiction in these cases is generally vested in other authorities/institutions, e.g. the veterinary health departments, the regulatory affairs departments, the medicinal products authorities and so on. The customs authorities are, moreover, not in any way able to influence the decisions of other official bodies. In case of doubt, it is advisable to contact the competent authorities prior to import of the goods.

In calculating the import duties/taxes, it makes no difference whether goods have been bought from an Internet dealer or from a private supplier, e.g. under an Internet auction. It also makes no difference whether the goods are new or used.

When dispatching the consignment, the consignor should provide the post or the courier/express service with all necessary particulars relating to the goods and ensure that the consignment is accompanied by all the necessary documents.

In particular, the product should be described in sufficient detail to enable it to be classified with the correct customs tariff. If available, the customs tariff number is very helpful in this context. Generalized statements such as "computer parts" etc. are not sufficient as a description.
The consignment should, in particular, also be accompanied by the invoice - in duplicate - or other documents that provide information on the price agreed for the purchase (e.g. invoice, contract, auction record).