Section 5: Taxation

§ 21a Special regulations for imports of shipments with a material value not exceeding Euro 150

(1) In the case of an importation of goods in a shipment with a material value not exceeding Euro 150 from a third country territory for which the tax exemption in § 5 paragraph 1 number 7 has not been applied, the person presenting the goods to customs in Germany (person presenting the goods) on behalf of the person for whom the goods are destined (recipient of shipment) can apply for the application of the special regulation in accordance with paragraph 2 to 6, if

1. the preconditions for the authorisation of the payment deferment in accordance with Article 110 lit. b of the of the Union Customs Code are fulfilled,

2. the transportation or dispatch ends in Germany, and

3. the shipment does not contain goods subject to excise duty.

The application shall be submitted together with the declaration to release the goods into free circulation.

(2) The person presenting the goods to customs shall declare to customs clearance for release of the goods into free circulation, in accordance with Article 63d sub-section 2 of Council Implementing Regulation (EU) No 282/2001, laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.03.2011, p. 1), in the current applicable version on behalf of the recipient of the shipment. For the declaration, either a standard customs declaration shall be used or, if permitted, a customs declaration for shipments of a small value as mentioned in Article 143a of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1) in the currently applicable version.

(3) The import VAT due will be deferred by accordingly applying Article 110 lit. b of the Union Customs Code and debited to the deferment account of the person presenting the goods to customs. A security deposit is not required if the person presenting the goods to customs is an authorized economic operator for customs law simplifications in accordance with Article 38 paragraph 2 lit. a of the Union Customs Code or if he fulfils the preconditions for reduction of comprehensive guarantee in accordance with Article 95 paragraph 2 of the Union Customs Code in Connection with Article 84 of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council, as regards detailed rules concerning certain provisions of the Union Customs Code.

(4) Upon delivery, the recipient of the shipment shall pay the import VAT to the person presenting the goods to customs. If the person presenting the goods to customs is not already the taxpayer, he is liable for the import VAT debited to the shipments which are delivered without the import VAT being imposed on the recipient of the shipment. This shall apply accordingly for shipments whose whereabouts the person presenting the goods to customs cannot prove (lost shipments).

(5) By the 10th day of the month, which follows the day of importation, the person presenting the goods to customs shall electronically notify the responsible customs authorities using the official data set and state the registration number of the respective customs declaration, including

1. which shipments have been delivered to the respective shipment recipient within the expired calendar month (delivered shipments),

2. the import VAT amounts collected per shipment,

3. the total amount of the collected import VAT,

4. which shipments, that have been imported in the expired calendar month and, as the case may be, in previous months, could not be delivered by the end of the expired calendar month and, consequently, whose are still in the power of disposal remains with the person presenting the goods to customs (not yet delivered shipments),

5. which shipments could not be delivered to their recipients and as a result have been re-exported or been destroyed under customs control or disposed of otherwise in the expired calendar month (undeliverable shipments), as well as

6. which shipments have been lost and the import VAT debited to those shipments.

Upon the request of the responsible customs authority, the person presenting the goods to customs must prove the whereabouts of a shipment. The notification mentioned in sentence 1 has the effect of a tax declaration within the meaning of § 168 of the Fiscal Code, whereas the person presenting the goods to customs is assumed to be the taxpayer with regard to the total amount mentioned in sentence 1 number 3. This amount is due by the date applicable for the payment deferment in accordance with Article 110 lit. b of the Union Customs Code and must be paid by the person presenting the goods to the customs authority.

(6) The import VAT for not yet delivered shipments remains debited to the deferment account and is carried over to the following deferment period. Import VAT for undeliverable shipments is regarded as not accrued and will be cancelled from the deferment account, in the instance where it is impossible that the goods will enter the economic cycle in Germany. Import VAT debited to lost shipments will also be cancelled from the deferment account and will be claimed by the responsible main customs office with a liability assessment vis-á-vis the person presenting the goods to customs. Sentence 3 applies accordingly for import VAT debited to delivered shipments where import VAT has not been levied from the recipient of the shipment.