Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Most documents can be shipped to Germany duty-free. There are
restrictions on what can be shipped duty-free. If you exceed these
restrictions, then tax and duty becomes payable. Some restrictions are
shown below in the table.
| Document Type | Restriction |
|---|
| Business cards | Up to 15 only. |
| Cheques | Must be personalised. |
| Gift cards | Up to 5 only. |
| Greetings cards and invitations. | Must be personalised. |
| Stationery | Must be personalised and an appropriate amount for
non-commercial use. |
For more information on restricted documents, click
here.
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gift shipments to Germany valued at less than €45 (about $67
CDN) are exempt from duties and taxes, provided the following conditions are met:
- The words "Gift Shipment" or "Unsolicited Gift" are included on the
commercial invoice (see sample)
- Shipment is from an individual to individual.
- The goods are for personal use or consumption of the receiver or
his/her family.
- The shipment is received without payment.
- The amount of gifts is appropriate for private use, i.e. it cannot
be mistaken for a commercial quantity.
NOTE:
Any gifts of machines, including toys, must abide by EU safety standards.
Restrictions
Certain goods are restricted to maximum quantities. Exceeding the
limits shown below will cause duties to be charged.
- Coffee (500 g).
- Coffee extracts, essences or concentrates (200 g).
- Tobacco (50 cigarettes or 25 cigarillos or 10 cigars or 50 g smoking
tobacco or a proportionate combination of them).
- Alcohol (1 L distilled spirits such as whiskys or 1 L distilled
spirits such as sparkling wines and aperitifs; and 2 L still wines).
- Perfumes (50 g perfume or 250 mL eau de toilette)
Gift Parcels Valued Greater Than €45
If the value of a gift parcel is from €45 but less than
€700 (about $1045 CDN), it will incur a tax of 17.5% on the
value of the goods.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending Multiple Gifts to Germany
Be sure to:
- Words "Unsolicited Gift: Consolidated Gift Package" appear in
General Description of Goods as well as the Detailed description of
goods (see sample)
- Individually wrap and tag each gift separately
- Ensure the names on each tag are different and clearly marked on the
commercial invoice
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.zoll.de/EN/Private-individuals/Postal_consignments_internet_order/Shipments-from-a-non-EU-country/Duties-and-taxes/Gifts/gifts_node.html
https://www.zoll.de/EN/Private-individuals/Postal_consignments_internet_order/Shipments-from-a-non-EU-country/Duties-and-taxes/Assessment-of-taxes-and-duties/assessment-of-taxes-and-duties_node.html#doc203018bodyText2
Most personal effects can be shipped to Germany tax and duty-free if
you have owned the items for longer than 6 months.
German authorities may ask you for documents that verify the goods
belong to you.
Some examples of acceptable paperwork include receipts, warranties and
insurance documents.
Moving Temporarily
Students:
Students moving to Germany to study must be enrolled for full-time
attendance in an educational institution so that their personal
effects are duty and tax free.
Personal effects exempt from duties and taxes include:
- Household goods such as shoes, clothing and linens (these items may
be new).
- Educational materials (books, computers and printers).
- Furniture (must be used and intended for personal use).
Non-Students:
Moving Permanently
When moving to Germany you may import your household goods free of
duties and taxes providing:
- You have used those goods outside of Germany for at least 6 months.
- You will continue to use them for another 12 months without lending,
selling or disposing of them.
Personal Requirements
You must be able to show to German authorities that:
1. You have given up your residence abroad, for e.g. termination of a
lease, or a statement from your employer that you are transferring to
Germany
2. You are taking up a new residence in Germany, for e.g. with a lease
agreement.
3. For at least 12 months you have been living outside of Germany.
Legitimate personal effects
The following are acceptable personal and household goods, providing
they are of a non-commercial quantity:
- Household items such as furnishings, shoes, clothing, linen, and any
equipment needed for daily living.
- Bicycles
- Portable equipment, tools and instruments needed by an individual as
part of her or his profession or trade
The following are not allowed to enter duty-free:
- Alcohol
- Tobacco and tobacco products
- On-portable instruments, tools and equipment used for a profession
or trade
Sources:
https://www.zoll.de/EN/Private-individuals/Staying-in-Germany/School-study/school-study_node.html
https://www.germany.info/us-en/moving/966174
https://www.zoll.de/EN/Private-individuals/Staying-in-Germany/Transferring-residence/transferring-residence_node.html
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food and food items can be shipped to Germany providing they follow
the rules and standards established by the European Union.
What You Can Send
- Edible mushrooms to a maximum of 2 kg.
- Baby food in an unopened package to a maximum of 2 kg.
- Foodstuffs with a small amount of milk, for e.g. biscuits, creamy
candies, chocolates.
- Non-meat and milk animal products to a maximum of 2 kg, for e.g.
honey.
- Fresh, cooked or smoked fish and shrimp and lobster to a maximum of
20 kg
Do Not Send
- Potatoes
- Caviar from sturgeon
- Vitamin and dietary supplements considered to be medicinal
supplements to treat diseases and illnesses.
- Animal products, including milk and cheeses
Chocolate and Candy
No information available at this time for shipping Chocolate or Candy
to Germany.
Sources:
https://www.zoll.de/EN/Private-individuals/Travel/Entering-Germany/Restrictions/Food-and-feed/food-and-feed.html
https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Einschraenkungen/Waren/Tiere-und-Pflanzen/Schutz-Tierseuchen/schutz-tierseuchen_node.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are those that can only be used for demonstration
purposes. The aim is to encourage people to place orders of the
samples, not sell them.
Samples may be shipped to Germany duty-free providing:
- They are of a small number that represent the product.
- They are intended for a trade fair or convention or other
exhibitions (for e.g., commercial, scientific, educational,
cultural, artistic, touristic, sporting or religious).
NOTES:
Samples for private exhibitions, for e.g. in commercial stores, are
not allowed.
The easiest way to send commercial samples to Germany is with an ATA Carnet.
(See Temporary Imports for details.)
Sources:
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF
https://iccwbo.org/resources-for-business/ata-carnet/
https://iccwbo.org/business-solutions/ata-carnet/ata-carnet-in-your-country
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material includes printed items that are handed out to
promote products or services. Advertising items include:
- Catalogues
- Price lists
- Brochures
- Advertising posters
- Directions for use
Advertising material may enter Germany duty-free as long as they are
for:
- Goods for sale or renting
- Transportation, banking services or commercial insurance
The advertising material must follow the criteria below:
- The printed material clearly shows the name of the company offering
the goods or service.
- If the parcel contains copies of one document, then the total weight
of the parcel can be no more than 1 kg.
Sources:
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipping products to Germany for repair is a fairly simple process and
is exempt from duties and taxes under the inward processing rules of
the European Union.
Inward processing means goods from outside the EU brought into the EU
to have work done on them, such as repairs.
Items Under Warranty
As Germany and Canada have a free-trade agreement (CETA), repairs
under warranty returning from Germany to Canada are duty-free and will
not be charged GST.
Items No Longer Under Warranty
An item returning to Canada from Germany that is no longer under
warranty will be charged GST on the value of the repair and on any new
parts required to complete the repair.
Sending Product for Repair to Germany:
When sending equipment to Germany for repair, include the following
information on the parcel:
- The words "REPAIR & RETURN" are stated on the commercial invoice
under General Description or Remarks.
- Serial/Product number must be indicated under the Detailed
Description of Goods section on the commercial invoice.
- Copy of Repair Contract included with all your export documentation.
Returning Product After Repairs are Completed:
If your product has been repaired in Canada and is being returned back
to Germany, ensure to do the following:
- Write "REPAIR & RETURN" on the commercial invoice in the General
Description or Remarks section
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to Germany
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state under the General Description
or Remarks section the following: 'REPAIR & RETURN' and include the
estimated time of return.
- Include repair contract with shipment.
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section.
Sources:
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Procedures/Inward-processing/inward-processing_node.html
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary importation of certain goods into Germany, without incurring
duties or taxes, is allowed for a period of up to 24 months. Make sure
to clearly indicate the return date on the commercial invoice.
Goods that are often part of a temporary import include:
- Items that will be used or displayed at a fair, exhibition or event.
- Scientific and professional equipment.
- Commercial samples
- Tools and specialised equipment required for repairing, exploring,
producing or manufacturing.
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth
- Equipment required to evaluate and test the operation of other goods
and equipment
Temporary admissions are expected to follow the rules below:
- They will not be changed other than from normal wear-and-tear.
- Are intended to be re-exported from Germany.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Germany, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires
you to complete a Commercial Invoice (CI). More details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided). | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
1. Complete a Commercial invoice only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that
shipping using this method doesn't guarantee that your items will be
imported duty/tax free. Not all brokers will clear goods as
temporary imports (i.e. UPS, Fedex, DHL) nor is it a guarantee that
customs won't charge any duties and taxes.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
the country. It's also great because once you have an ATA Carnet, it
is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here:
http://www.chamber.ca/carnet/.
In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 24 months in Germany
NOTE: - If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically CANNOT clear goods of temporary nature).
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import' including the
return date or original export date. This must be written in the
General Description section.
See example
- The goods arrive and leave in the same condition
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Any above listed items
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://ec.europa.eu/taxation_customs/specific-use_en
https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/guidance_special_procedures_en.pdf
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Procedures/Temporary-admission/temporary-admission_node.html
https://www.tradecommissioner.gc.ca/france/market-facts-faits-sur-le-marche/7685.aspx?lang=eng
http://www.chamber.ca/carnet/how-to-apply-for-a-carnet/
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you ship occasionally to Germany (i.e. items you sold on eBay),
there isn't too much you need to do. You will need to:
- Include 3 copies of the Commercial Invoice with your shipment.
- Provide a detailed description of the goods on the Commercial
Invoice (in order to avoid customs delays).
NOTE: An Economic Operator Registration and
Identification (EORI) number is NOT needed if you are shipping as a private
individual.
Regular Shipper
If you regularly sell and ship goods to Germany, we recommend you
consult with a licensed customs broker in Germany. You may need to
comply with certain requirements, such as obtaining an
Economic Operator Registration and Identification (EORI)
number.
Sources:
https://www.zoll.de/DE/Fachthemen/Verbote-Beschraenkungen/Schutz-der-menschlichen-Gesundheit/Produktsicherheit/produktsicherheit.html
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Duties-and-taxes/Entry-summary-declaration/entry-summary-declaration_node.html.
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Ludwig van Beethoven
Bonngasse 20
53111 Bonn
Germany
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Import duty and taxes in Germany are calculated based on the sum of the
Customs Value, Insurance Amount, and Freight costs (shipping costs).
This is known as CIF.
Using the CIF Value, you can predict how much duty & tax the recipient
must pay to the German government to receive their goods.
Thresholds
Some countries provide a Duty & Tax Threshold (i.e. de minimis), which
means that below a certain CIF amount, no duties or taxes are charged
on the import of that shipment.
For Germany, VAT is payable on shipments of any value - there is no de
minimis value; however, the de minimis value for duty is €150
CIF (about $223 CDN) meaning any CIF under this amount will not incur
Duty. For goods over €150 CIF, duties are calculated based on
custom tariffs.
Levies below €5 (about $9 CDN), will not be charged.
NOTE: Alcoholic beverages, perfumes, and eau
de toilette are always subject to VAT, duties, and excise taxes.
| Currency | Euro (EUR) - € |
| TAX (VAT) | 19%* |
Duty Exemption
(De minimis Value) | 150 €** |
Tax Exemption
(De minimis Value) | €0 - effective July 1st, 2021 |
| Threshold Method | CIF |
| Tax & Duty Calculation Method | CIF |
| |
*Reduced rate of 7% on some goods (including food and books)
**Excluding alcohol, tobacco, and coffee products
Duties on Imports
- Candy9%
- Chocolate8%
- Spirits and Wines2.1 - 6.6 euro/litre
- Tobacco27- 49%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops & Tablets0%
- E-Reader3.7%%
- Mobiles0%
- Cameras (digital and analog*)0 - 4.2%*
- Leather Clothing and Accessories**4 - 9%**
- Beauty Products & Cosmetics0 - 6.5%
- Jewellery 2.5 - 4%
- Shirts & Pants12%
- Furniture0-5.6%
- Sports Equipment0-4.7%
*Digital cameras = 0%, Analog cameras = 4.2%
**Leather clothing =4%, Leather Accessories (belts, etc) = 9%
Sources:
For a more complete list and information about the duty of specific items:
https://www.zoll.de/DE/Privatpersonen/Reisen/Rueckkehr-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Ueberschreiten-Reisefreimengen/beispiele_zollsaetze.html?nn=289528&faqCalledDoc=289528
For a more complete list and information about the duty on alcohol, beer,
and tobacco:
https://www.zoll.de/DE/Privatpersonen/Reisen/Rueckkehr-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Ueberschreiten-Reisefreimengen/pauschalierte_abgabensaetze.html?nn=289544
https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en
https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html#doc289538bodyText1
