Whether and to what extent import charges (import VAT, customs duty, excise duty) apply depends on the type and value of the goods. 

Import VAT:
Equivalent to VAT and is 7% or 19%.
Since July 1, 2021, there is no exemption threshold anymore.

Exception: non‑commercial gift shipments up to EUR 45.
If the duty due is less than 1 EUR, customs waives the charge.

Customs duty:
The customs rate of a specific item is defined in the customs tariff.
Applies from a goods value exceeding EUR 150.

Excise duties:
Charged on highly taxable goods such as alcohol, tobacco, coffee, perfume.
Apply regardless of the value.

Important: If the goods were purchased on an online marketplace registered in the EU that collects VAT, no import VAT is charged (IOSS system).
VAT is already included in the purchase price.

Shipments from non‑EU countries must be cleared through customs. Deutsche Post carries out postal customs clearance for the recipient. Import VAT and customs fees (if applicable) are payable immediately upon import. Deutsche Post advances these fees to customs and collects them from the recipient upon delivery or pickup in the branch.

The processing effort is independent of the goods value and also applies to low‑value goods if duties must be collected. To cover these costs and efforts, Deutsche Post charges a disbursement fee of EUR 7.50 (gross).

The disbursement fee does not apply to:

• Shipments cleared directly by the recipient at an inland customs office
• Shipments for which no import duties are payable

Yes, if the customer orders the "value Determination" service, the disbursement fee is also charged - provided that import duties apply to the shipment.

All import charges must be paid either in cash upon delivery or via the available payment options in the branch.

Please note that gift shipments are not automatically exempt from charges. Whether import charges apply (import VAT, customs, excise duty) depends on the type and value of the goods. 

Goods value up to EUR 45
Generally no duties if requirements for a gift shipment are met (occasional shipment from private to private, for personal use only).

Online purchases between private individuals are not considered gift shipments.

Goods value EUR 45-700
Import VAT applies; excise duty may apply.

Goods value over EUR 700
Import VAT and customs duty apply; excise duty may apply.

Whether import charges apply depends on the type and value of the goods.

Goods value up to EUR 150: Import VAT applies; excise duty may apply.

Goods value over EUR 150: Import VAT and customs duty apply; excise duty may apply.