Tip 0413 · Low-value shipments
Low-value shipments: Document costs and risks connected to Rechnung
For Rechnung, document who bears costs and risks.
Praxis
When in doubt, a pre-check is often easier than a correction after filing.
This tip is practical orientation and does not replace binding customs advice. Always verify opening hours, procedures, tax rates and permit requirements with the official authorities.
Official orientation
More tips
- Low-value shipments: Do not estimate Rechnung when evidence exists
- Low-value shipments: Use consistent spelling for Rechnung
- Low-value shipments: Plan a time buffer for Rechnung
Updated: 2026-09-14
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