Export exceeds wholesale Philippines bags

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In principle, import duties are levied on all consignments from third countries.
However, exemptions are possible for gift shipments.

What is a gift package?

Gift items are only items:

  1. from one private person to another private person
  2. without any commercial purpose, that is, they are done

    • occasionally,
    • exclusively for the recipient's own use or consumption (i.e. there are no business intentions) and
    • without payment to the sender
  3. with a material value of up to 45 euros
    For shipments that exceed this value, taxes are levied (see total value over 45 euros to 700 euros, total value over 700 euros).

How is the value of the shipment determined?

The material value of the shipment is determined from the information on the invoice or the customs declaration (CN 22 or CN 23).

In the case of gift shipments, the material value is the price that would have to be paid for the goods if a third country seller sells these goods to a customer in the European Union. If transport and insurance costs are included in such a price and are not recognizable, they remain in the material value.

In the case of mail, complete and accurate information in the customs declaration in German or in English is required for customs clearance in Germany. Customs content declarations in languages ‚Äč‚Äčother than German or English inevitably lead to queries. As a result, the shipments can be returned by the carrier.

If the information in the customs declaration is unclear or incomplete, the contents of the shipment can be checked by opening the shipment. The customs declaration must therefore be visibly attached to the shipment.

If you have any questions about the customs declaration, please contact the postal operator in accordance with the universal postal agreement, e.g. Deutsche Post AG, as this is not a form from the customs administration.

How high are the import duties?

To determine whether and to what extent import duties are due, a distinction is made between three value limits:

1. Gift items (material value up to 45 euros)

Gift items worth up to 45 euros are free of duty and import sales tax.
Within this value limit, it should be noted that the following maximum quantities may not be exceeded for the following goods subject to excise duty.

If the value limits or allowances are exceeded, import duties will be charged.

Tobacco products
The exemption only applies up to the following maximum quantities:

  • 50 cigarettes or
  • 25 cigarillos (cigars weighing no more than 3 grams each) or
  • 10 cigars or
  • 50 grams of smoking tobacco or
  • a proportionate combination of these goods

Alcohol and beverages containing alcohol
The exemption only applies up to the following maximum quantities:

  • 1 liter of spirits with an alcohol content of more than 22% vol or undenatured ethyl alcohol with an alcohol content of 80% vol or more or
  • 1 liter of spirits, aperitifs made from wine or alcohol, taffia, sake or similar drinks with an alcohol content of 22% vol or less,
  • Sparkling wines or fortified wines or
  • a proportionate combination of these goods and
  • 2 liters of non-sparkling wines

Perfumes, eau de toilette
The exemption only applies up to the following maximum quantities:

  • 50 grams of perfumes or
  • 0.25 liter eau de toilette

coffee
The exemption only applies up to the following maximum quantities:

  • 500 grams of coffee or
  • 200 grams of extracts, essences or concentrates from coffee or preparations based on these goods or based on coffee

2. Material value over 45 euros and up to 700 euros

A simplified tax calculation with so-called "flat tax rates" is possible for shipments over 45 euros and up to 700 euros. The same requirements apply for this (with the exception of the value limit of up to 45 euros) for a gift shipment.

If these prerequisites are not met or if a flat rate is not desired by the customs declarant, the import duties will be calculated with the help of the duty collection according to the customs tariff.

More information can be found here:

Internet orders

The flat rate is a total of. 17.5 percent. This already includes customs duties, import sales tax and, if applicable, consumption tax.

Goods for which a preference is granted are subject to a reduced flat-rate tax rate of 15 percent.

Special flat-rate tax rates are to be used for certain goods. They contain all import duties due on the goods (customs, consumption tax and import sales tax).

A flat rate is not possible for beer. The import duties are to be determined according to the duty rates of the customs tariff and the Beer Tax Act.

Flat-rate tax rates for certain goods

3. Material value over 700 euros

For shipments with a material value of more than 700 euros, the import duties according to the duty rates of the customs tariff calculated.

More information can be found here:

Internet orders

Is the program divisible?

Divisible and indivisible shipments

Divisible shipments
A consignment can be divided if the consignment is made up of different individual articles. The individual article costs less than 45 euros. In total, however, they exceed the 45 euro value limit for a gift shipment. The flat-rate tax rate is only applied to the part that exceeds the tax exemption of 45. There is no duty to be levied on the value of goods below 45 euros.

The division is only possible if the individual items can be used on their own or are commercially available. Goods that are imported dismantled for technical reasons of transport are to be assessed as a uniform, indivisible commodity.

The material value of a shipment is 70 euros.

The shipment consists of

  • an exercise mat worth 30 euros,
  • an exercise ball worth 15 euros and
  • a dumbbell set worth 25 euros.

Result: In total, the exercise mat and exercise ball are within the value limit for a gift item (up to 45 euros). This means that they are tax-free.
For the dumbbell set, the flat-rate tax rate of 17.5 percent of 25 euros is charged in the amount of 4.37 euros.

Indivisible shipments

A consignment cannot be divided if the material value of the consignment consists of an article whose value is over 45 euros.

A private person A sends a pair of shoes with a material value of 50 euros as a gift from the USA to another private person B. It is not possible to exempt up to 45 euros and levy taxes on the rest of 5 euros. A shoe cannot be used on its own. In this case, the import duties are calculated on the basis of the customs value of the shipment of 50 euros.

Result: Applying the flat-rate tax rate of 17.50 percent results in an import tax of EUR 8.75.

Further examples of indivisible shipments are inline skates, socks or gloves.