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.

Customs duty:
The customs rate of a specific item is defined in the customs tariff.

As of 01 July 2026, new rules will apply across the EU to online orders from non-EU countries shipped to private individuals in Germany. For goods with a value of up to EUR 150, a flat-rate customs duty of EUR 3 per product category will generally be charged. This change applies throughout the European Union.

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. As of 01 July 2026, the customs amount must also be paid directly by the sender.

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 over EUR 45
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. As of 01 July 2026, new rules will apply across the EU to online orders from non-EU countries shipped to private individuals in Germany. For goods with a value of up to EUR 150, a flat-rate customs duty of EUR 3 per product category will generally be charged. This change applies throughout the European Union.

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