Effective March 10, 2022, the Postal Service™ is revising the Individual Country Listing for Germany in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to reflect the following revisions:
n Add current value-added tax (VAT) requirements on imported goods.
n Add exemptions on items declared as gifts.
n Delete the invoice requirement for books.
These revisions are based on a consultation with German Post (the designated postal operator of Germany) on September 29, 2021, and a subsequent formal request made through the Universal Postal Union via International Bureau Circular 16, dated January 31, 2022.
Also, the Postal Service is moving two entries from the Observations section to the Restrictions section (one regarding import licenses or certificates, and one regarding the requirements for plants and seeds).
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Germany
Country Conditions for Mailing
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Restrictions
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[After the first entry, add the following two entries (moving them from the Observations section, where they were previously numbered entries 4 and 8):]
Import licenses or certificates are required for meat and meat products; pasta products; dairy products; egg and egg products; plant and plant products; tobacco products; and cigarette paper. Senders should ascertain before mailing whether the necessary documents are held by the addressee.
Plants and seeds that originate outside the European Union are prohibited unless accompanied by a phytosanitary certificate issued by the country of origin.
Observations
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[After moving previous entries 4 and 8 to the Restrictions section, add the following entries (entries 1, 2, and 3 remain the same; entries 4 and 5 were in the previous list but are just renumbered here; previous entry 6 is removed; and entries 6, 7, and 8 are new):]
4. The customs treatment of gift parcels will be facilitated if the customs declaration is marked by the sender “Private Geschenksendung” (personal gift package).
5. Germany will not accept any Priority Mail Express International or Priority Mail International insured item valued at more than $500. Items valued at more than $500 will be returned to sender.
6. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods, with the exceptions noted in entry 7 below. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
7. As of January 31, 2022, an item containing goods is exempt from import taxes and duties — with the exceptions noted in entry 8 below — provided that the item meets all of the following conditions:
n The mailer sends the item occasionally.
n The item is declared as a “gift.”
n The total value of the item is less than 45 EUR.
n The item does not involve a commercial transaction.
n The item does not require payment.
n The mailer sends the item as a consumer to consumer (C2C) shipment.
n The item is intended for personal use or consumption by the recipient.
8. As of January 31, 2022, import taxes and duties apply to the following:
n An item associated with a swap deal, such as one conducted online or at a swap meet.
n An item associated with a transaction between private persons conducted via an online auction platform.
n An item sent either from or to a business — business to business (B2B), business to consumer (B2C), or consumer to business (C2B) — even when declared as a gift.
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Although effective March 10, 2022, the Postal Service will incorporate these revisions into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 3-10-22
