{"id":12091,"date":"2025-03-04T09:59:33","date_gmt":"2025-03-04T09:59:33","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12091"},"modified":"2025-03-04T09:59:33","modified_gmt":"2025-03-04T09:59:33","slug":"zollfreigrenzen-und-befreiungen-wann-faellt-keine-einfuhrsteuer-an","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/zollfreigrenzen-und-befreiungen-wann-faellt-keine-einfuhrsteuer-an\/","title":{"rendered":"Duty-free allowances and exemptions: When is no import tax due?"},"content":{"rendered":"

When is no import tax due? - Duty-free allowances and exemptions<\/strong><\/h3>\n

In certain cases, imports to Germany are exempt from import sales tax and\/or customs duties<\/strong>. This depends on factors such as the the value of the goods, the type of goods, the country of origin and the intended use<\/strong> from.<\/p>\n

1. value of goods below the exemption limits<\/strong><\/h3>\n

Depending on the value of the goods tax-free or reduced regulations<\/strong>:<\/p>\n

a) Import of low-value goods (up to 150 \u20ac)<\/strong><\/h4>\n
    \n
  • Goods with a Value up to 150 \u20ac<\/strong> are duty free<\/strong>but the import sales tax (EUSt) is due<\/strong>.<\/li>\n
  • Attention:<\/strong> Since July 2021, there is no longer a general VAT exemption for goods under \u20ac22.<\/li>\n<\/ul>\n

    b) Gift shipments up to 45 \u20ac<\/strong><\/h4>\n
      \n
    • Private individuals can Gifts<\/strong> from a third country (non-EU) to Germany.<\/li>\n
    • Up to a value of goods of 45 \u20ac<\/strong> are Customs duties and import sales tax<\/strong> liberated.<\/li>\n
    • The goods may non-commercial<\/strong> (i.e. no purchase against payment).<\/li>\n
    • Alcohol, tobacco and perfume are subject to special quantity restrictions.<\/li>\n<\/ul>\n

      2. goods with tax exemption<\/strong><\/h3>\n

      Certain types of goods are Exempt from import tax<\/strong>e.g:<\/p>\n

        \n
      • Diplomatic shipments<\/strong>Goods for embassies and international organizations.<\/li>\n
      • Medical supplies<\/strong>If introduced by non-profit organizations.<\/li>\n
      • Educational and research goods<\/strong>For universities or laboratories under certain conditions.<\/li>\n<\/ul>\n

        3. returned goods regulation - goods that were previously exported<\/strong><\/h3>\n

        If goods originally come from the EU and are sent to Germany return<\/strong>they can free of import tax<\/strong> be when:<\/p>\n

          \n
        • The original export is assigned (e.g. with a Export declaration<\/strong>).<\/li>\n
        • The goods not changed<\/strong> was.<\/li>\n
        • Re-importation takes place within a certain period of time.<\/li>\n<\/ul>\n

          4. customs procedure for tax exemption<\/strong><\/h3>\n

          If a regular tax or customs exemption does not apply, there are special customs procedures:<\/p>\n

          a) Temporary use<\/strong><\/h4>\n
            \n
          • If a product is only at times<\/strong> comes to Germany (e.g. for trade fairs or testing purposes), it can be without import duties<\/strong> be introduced.<\/li>\n
          • A security deposit may be required.<\/li>\n<\/ul>\n

            b) Customs warehousing procedure<\/strong><\/h4>\n
              \n
            • Goods can be stored in a Bonded warehouse<\/strong> can be stored without import duties becoming due.<\/li>\n
            • Duties and taxes are only levied when they are removed for sale within the EU.<\/li>\n<\/ul>\n

              c) Active refinement<\/strong><\/h4>\n
                \n
              • If goods are to be Processing<\/strong> come to Germany and are later exported again, customs duties and import sales tax can be suspended.<\/li>\n<\/ul>\n

                5. special regulations for certain groups of persons<\/strong><\/h3>\n

                Some groups of people have special tax exemptions:<\/p>\n

                  \n
                • Removal goods:<\/strong> People who move to Germany can transfer their personal property duty and tax free<\/strong> introduce.<\/li>\n
                • Travel souvenirs:<\/strong> Travelers from non-EU countries are allowed to transport goods in the personal luggage<\/strong> to 430 \u20ac (air\/sea travel) or 300 \u20ac (land travel)<\/strong> tax-free.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

                  Wann f\u00e4llt keine Einfuhrsteuer an? \u2013 Zollfreigrenzen und Befreiungen In bestimmten F\u00e4llen sind Importe nach Deutschland von der Einfuhrumsatzsteuer und\/oder Zollgeb\u00fchren befreit. Dies h\u00e4ngt von Faktoren wie dem Warenwert, der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[],"class_list":["post-12091","post","type-post","status-publish","format-standard","hentry","category-zollfreigrenzen-und-befreiungen-wann-faellt-keine-einfuhrsteuer-an"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12091"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12091\/revisions"}],"predecessor-version":[{"id":12092,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12091\/revisions\/12092"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}