How the German threshold works
EU import VAT on all goods; temporary EUR 3 duty per tariff category up to EUR 150. Concretely, a temporary EUR 3 customs duty applies per tariff category to qualifying distance-sale consignments at or below EUR 150; physical quantity does not multiply the fee when goods share one tariff classification, and Import VAT (Einfuhrumsatzsteuer) can apply from the first unit of value. This estimate does not model gifts, excise goods, business imports, or customs reliefs.