ByAmGuw
Dear Community,
I ordered five packages online from a seller, each valued at less than €150 (product + shipping). However, the seller (from a third country) wants to ship them to me separately but in one shipment. I understand that import sales tax is due, but in this example, would each package be combined, thereby incurring customs duties?
I would be very happy to receive serious answers.
Kind regards
(1 votes)
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The total value of the consignment exceeds the duty-free limit of €150 and therefore everything is included. The customs value, i.e. goodswet + freight costs + customs duties, is then due to the EUSt of 19%.
Each individual package basically represents a shipment. Items packed together, packaged in the same package and sent simultaneously by the same consignor to the same consignee under a transport contract shall be considered a single consignment.
This Regulation shall not apply where there are actual indications that the consignment has been deliberately divided in order to circumvent customs duties.
https://www.zoll.de/DE/Fachthemen/Zoelle/ Zollbefreiungen/Aussertarifliche- Zollbefreiung/Sendungen-mit-geringem-wert_node.html
In this case, the total value of the 5 packages +Porto is paid together.