How do I declare small shipments with IMPOST?

As of July 1, 2021, imports into the EU under €22 must be declared, and import VAT is due. Imports up to €150 remain duty-free. With ATLAS-IMPOST, you can declare postal and courier shipments for release into free circulation. This option is available in Import Filing: ATLAS.

Which goods may not be declared via ATLAS-IMPOST?

• Goods subject to prohibitions and restrictions
• Goods subject to excise duties

What information is required in an IMPOST application?

Only a reduced data set is required for declarations for mail and courier shipments (APK). Without an IOSS ID, the recipient must be based in Germany and the duties are debited via a deferment account.

A six-digit commodity code is reported to customs within the Item information. All valid commodity codes are maintained in Import Filing: ATLAS and are available for selection in the Commodity code field.

You will also need to enter EU codes in the Item information. The customs administration lists the following EU codes in ATLAS Info 0182/21:

• IOSS procedures: C07 and F48
• Special arrangements: C07 and F49

Early registrations

IMPOST declarations can be submitted before the consignment is presented. In these cases, check the Preliminary box, in the Basic data section of the Basic data tab. An early declaration must be confirmed within 30 days of the consignment being presented. Otherwise the early declaration will expire.