Tip 0446 · Low-value shipments

Low-value shipments: handle Versandkosten correctly (0446)

Keep evidence for Versandkosten together with the invoice and packing list.

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

BAZG Passar
BAZG e-dec
BAZG Einfuhrsteuer
BAZG Tares
Zoll Deutschland ATLAS

More tips

Low-value shipments: handle Versandkosten correctly (0447)
Low-value shipments: handle Versandkosten correctly (0448)
Low-value shipments: handle Versandkosten correctly (0449)

Updated: 2026-09-14

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