So far, all consignments of goods with a material value of no more than 22 euros are exempt from import duties (Articles 23 and 24 of the Customs Exemption Ordinance). This applies to customs and import sales tax. The only exceptions are alcohol, tobacco and perfume. From July 1, 2021, this exemption will end and import duties will then be levied on every shipment of goods. Exception: If the value of the goods is so low that the import sales tax due on it is less than 1 euro - i.e. up to 5.23 euros - the customs waive the levying of the duties. Customers also do not incur any import duties if the goods were ordered on an online marketplace that is already registered in the EU and which pays the VAT incurred in an EU country. Reason: These charges are paid directly when the item is sold or ordered online.
What exactly does the new regulation mean for recipients of non-EU consignments under 22 euros from July 1st? In cases where the sender has not already paid the import duties in advance using the appropriate procedure, Deutsche Post DHL will - as is currently the case with shipments over 22 euros - advance the import duties due to customs and, in the case of delivery to the front door or Cash in at a branch from the recipient customers. In addition to the import duties, the flat-rate fee of 6 euros (incl. VAT), which is already known today, will also be charged. Service flat rates for customs clearance such as Deutsche Post's flat rate for expenses are also common in other countries, currently in some countries such as Austria and the Netherlands with 10 euros or more.
The point in time is also important for customers in the course of the changeover in the middle of the year: Whether a shipment with a goods value of up to 22 euros is declared to customs in accordance with the new regulations is decided on the basis of the point in time at which the shipment was declared to customs in Germany. This is particularly important for shipments where the import duties have not been paid in advance by the sender, but are to be paid by the recipient upon receipt of the shipment. For example, a product worth 15 euros ordered on June 15th on an e-commerce platform and shipped from Asia will be delivered free of import duties if it arrives in Germany and customs by June 30th can be registered. If, on the other hand, the consignment can only be registered on July 1st, import duties will be incurred, which will be collected on delivery together with the above-mentioned flat-rate outlay.
Further information at: https://www.deutschepost.de/de/b/briefe-ins-ausland/zollinformation/neuerung-2021.html