In order to counteract distortions of competition between suppliers of companies based within the EU and companies from third countries, import VAT will be levied on all consignments imported into the EU from 1 July 2021.

An electronic declaration must be submitted for each consignment. ATLAS-IMPOST will be created as a specialist application for this purpose. It provides for a declaration with a 6-digit goods tariff number.

This also means that EUST and customs duties will apply to all consignments from 01.07.2021 onwards.

This also applies to private individuals.

With the specialist application ATLAS-IMPOST, companies as well as private individuals who do not wish to be represented in the customs and import VAT processing for their ordered consignments can exchange information electronically.

Private individuals will have the option of entering the new customs declaration type IPK (internet declaration for postal and courier consignments with a goods value of up to 150 euros) via an internet platform, which will be accessible via the BuG (Bürger- und Geschäftskundenportal).

The new form of electronic customs declaration is regulated in European customs law in Art. 143a) UZK-DA and contains a reduced data set compared to the standard customs declaration.

Further information is available on the German Customs website (German language only).