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Personal Gift Limits for Parcels Sent to Germany by Post
When you send or receive personal gifts by post from outside the European Union (for example from the United States, Asia or the United Kingdom), a special customs relief system applies, known as Geschenksendungen (non-commercial gift consignments). Below are the most important legal details.
1. Value exempt from taxes and duties
A Geschenksendung (gift consignment) is completely exempt from customs duties and import VAT if its total value does not exceed €45 (including the value of the goods but excluding shipping costs) (butz.de).
The range from €0 to €45 is the only one that qualifies for this full exemption. If the value exceeds this limit, the following rates apply:
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From €45 to €700: a flat rate of approximately 17.5%;
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Above €700: customs duties and taxes are calculated according to the applicable customs tariff for each product (bundesfinanzministerium.de).
2. Conditions for a shipment to be treated as a “gift”
To classify your shipment as a gift, the following conditions must be met (german-probate-lawyer.com):
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It must be sent by a private individual (non-business sender) to another person.
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It must be sent free of charge, i.e. there is no sale, exchange or payment involved, not even a symbolic price.
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It must be linked to a personal occasion, such as a birthday or congratulation, and must not indicate any commercial activity.
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It must be accompanied by a clear customs declaration, e.g. on form CN-22 or CN-23, with the word “Geschenk” or “Gift” and a precise description of the contents and their value (bussgeldkatalog.org).
3. Quantity limits for goods subject to excise duty
Even within the €45 limit, there are special quantity restrictions for certain excise-duty goods:
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Tobacco products: e.g. 50 g of tobacco or 50 cigars or 200 cigarettes, etc.
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Perfumes/fragrances: up to 50 g of perfume or 0.25 litres of eau de toilette.
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Coffee: a maximum of 500 g.
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Alcoholic beverages: up to 1 litre (alcohol content ≥ 22%) or 2 litres (≤ 22%) (euraxess.de).
If these quantities are exceeded, even if the total value of the shipment is within the €45 limit, the exemptions for these specific excise-duty goods may be withdrawn and the corresponding taxes applied.
4. What happens if the value exceeds €45?
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If the value of the shipment is between €45 and €700, a flat rate of about 17.5% is levied on the entire value of the shipment.
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If the value is above €700, customs duties and taxes are calculated on the basis of the actual customs tariff for each individual item.
5. Real-life examples and user experiences
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In a practical case involving the import of a used Nintendo 3DS from the USA, it was confirmed that
“Gifts are only tax-free … if worth less than €45”; otherwise, tax is charged (reddit.com). -
A user on gutefrage.de stated:
“Private Kleinsendungen … zollfrei … bis zu einem Wert von 45 EUR” – provided that the customs declaration is filled in correctly (gutefrage.net).
6. Practical steps to avoid charges
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Make sure the shipment is genuinely a gift between private individuals, not for commercial purposes.
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Declare the true value of the goods (excluding shipping costs).
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Fill in customs form CN-22 or CN-23 and write “Gift” or “Geschenk”, with a full and accurate description of the contents and their value.
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Respect the quantity limits for goods that are subject to excise duty.
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If the value exceeds the limit, be prepared to pay import taxes and duties.
7. Summary overview
| Value range | Customs duties | Tax (VAT / import VAT) | Comments |
|---|---|---|---|
| ≤ €45 | No | No | Gift fully exempt from duties and VAT |
| €45–€700 | No | Approx. 17.5% | Flat taxation, provided it qualifies as a gift |
| > €700 | Yes, depending on goods | Yes (normally 19%) | Full customs and tax charges apply |
Final conclusion
The most important threshold is €45. If the sender attaches a clearly completed customs declaration and indicates in an appropriate way that the shipment is a gift, the recipient will generally be exempt from customs duties and import VAT – provided that the quantities remain within the legal limits.
If this value is exceeded, you will face additional costs and customs charges.
The editorial team of the website takes great care to provide accurate information by conducting extensive research and consulting multiple sources when writing articles. However, errors may still occur or certain information may be incomplete or not definitively confirmed. Therefore, the information contained in the articles should be regarded as an initial point of reference only, and you should always contact the competent authorities for binding and up-to-date information.
