Customs fees and customs duties - additional costs for importation
Buy abroad cheaply? Have you also considered the customs costs? When does one have to pay and what does it cost me more then?
Important: You only pay taxes for the import of goods if these are not from the EU. That is, if you buy goods from e.g. Greece, you have no duties to pay.
( ( Value of goods + Shipping Costs ) * Customs Duties ) * Import Turnover Tax
Value of goods: up to EUR 22With a value of goods of up to EUR 22, no fees are payable.
Regardless of the person of the consignor and of the consignee, all consignments of goods whose total value is not higher than EUR 22 are free of charges. The accounting value is decisive for determining the value limit. Additions or deductions are not made. Therefore, shipping costs have to be included, if they are included in the invoice.
Value of goods: over EUR 22 to EUR 150Should the value of the goods exceed EUR 22, VAT shall be payable on the value of the goods. If the value of the goods is still below EUR 150, no duties will be charged and the goods are duty-free.
[...] ‘goods of negligible value’ means goods the intrinsic value of which does not exceed a total of EUR 150 per consignment.
Value of goods: over EUR 150If the value exceeds EUR 150 the goods are no longer duty-free and there is an additional percentage (customs fee) of the value of the purchase price to pay (including the shipping costs). The rate varies depending on the products. However, not on all products are duties to pay, many are import-free.
Value Added TaxFor the import of goods, the currently applicable VAT is levied on the total purchase price. The shipping and/or insurance costs are added to the value of the goods, if the value of EUR 22 is exceeded. The transaction price of a product is the price actually paid or payable, which is used to calculate the import duties.
Shipping cost exceptionIn the case of non-commercial goods imports, the shipping costs are not to be included, unless these are included in the customs value of the customs declaration (form CN22 / CN23 / C1) or otherwise declared in writing or verbally.
No adjustment to the declared value shall, however, be made in respect of such charges in determining the value of consignments of a non-commercial nature.