When the bill arrives, it helps to see that two entirely different recipients sit inside it: the state and the transport company. Each is challenged in a different way, so the bill is worth taking apart first.
What the bill is made of: duty, import VAT and the carrier fee
The bill mixes charges owed to two different recipients. Customs collects duty and import VAT, the carrier charges its own fee for handling the declaration.
✓ Verified: 02/08/2026
WHAT TO DO
AUTHORITY
Zollverwaltung / Hauptzollamt
federalCustoms clearance for imports from non-EU countries: the Hauptzollamt at your point of entry or your place of residence. Online services run through the ATLAS portal.
DOCUMENTS 2
› Details and tips
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Max recommends:
The bill came to nearly double my estimate from the price of the goods. Half the difference was the shipping, which counts towards the base, the other half the carrier handling fee.
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Lea recommends:
Ask the sender to state the real value and to attach the invoice. Understating it feels clever, but it is precisely what triggers an inspection, a trip to the customs office and weeks of delay.
FREQUENTLY ASKED QUESTIONS
What is import VAT and how does it differ from customs duty? ▾
They are two separate charges. Duty follows the customs tariff; import VAT is in substance the turnover tax on importation. The law expressly calls it an excise duty within the meaning of the fiscal code and directs that customs rules apply accordingly, which is why both arrive on one bill.
At what rate is import VAT calculated? ▾
At the same rates as domestic VAT, standard and reduced. Which one applies depends on the type of goods rather than on who sent them or from where. The total often exceeds expectations because the calculation base is wider than the price of the goods alone.
Are shipping costs included as well? ▾
Yes, and this is the most common surprise. The base includes not only the value of the goods but the transport costs up to the border. Cheap goods with expensive overseas shipping produce charges that no longer match the price tag in the shop.
Why does the carrier charge extra on top? ▾
Because it files the customs declaration on your behalf and advances the charges. That is its own service at its own tariff, not a state fee. The administrative act of customs itself is, by its own statement, generally free of charge.