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.

Customs charges:

( ( Value of goods + Shipping Costs ) * Customs Duties ) * Import Turnover Tax

Value of goods: up to EUR 22

This rule has been dropped. Since the elimination of this threshold as of 1.7. 2022, the submission of electronic import customs declarations is now mandatory for all goods.

Value of goods: over EUR 22 to EUR 150

Should 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 150

If 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 Tax

For 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 exception

In 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.

Customs fees

It is advisable to check the current customs rates for each import, as these will often change! You will find a link to the current Customs and Trade Restrictions under each individual description. Take advantage of this!

Special duty rate

The import of mineral oils, alcohol, alcoholic beverages and tobacco products is subject to a special duty rate.

Other notes

You were on a vacation abroad, take the goods in the luggage with you and were already before the start of the journey in your own? Maybe the customs will check the accuracy of your information by reference to the serial number of e.g. electronic devices to verify the place of sale! Therefore, we recommend that you keep the invoices of these devices.

Further and more detailed information