Customs exports to European countries

 

What should you be aware of when shipping to Albania?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Mandatory
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Belgium?

There are no special instructions for shipping to Belgium.

 

 

What should you be aware of when shipping to Bosnia and Herzegovina?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. One original paper document and at least two copies are required.
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Bulgaria?

There are no special instructions for shipping to Bulgaria.

 

 

What should you be aware of when shipping to Denmark?

Shipments to the Faroe Islands and Greenland are not sent via the regular shipping route to Denmark. Special provisions apply; see Special customs and/or tax territories.

 

 

What should you be aware of when shipping to Germany?

• Büsingen (postcode 78266) is part of the Swiss customs territory and is subject to Swiss VAT. Shipments are therefore routed via Switzerland (CH 8238). Export documents and customs data in accordance with the requirements for shipments to Switzerland are required.

• Shipments to Heligoland are routed via DE-27498. Special customs and/or tax regulations apply. Further information can be found at: Special customs and/or tax territories

 

What should you be aware of when shipping to Estonia?

Shipments to Estonia transit through Poland. The Polish SENT regulations must therefore be observed. Information on the applicable SENT regulations can be found here: Information on SENT regulations.

 

 

What should you be aware of when shipping to Finland?

Shipments to the Åland Islands are routed via Finland, postcodes 22000–22999. Special provisions apply; see Special customs and/or tax territories.

 

 

What should you be aware of when shipping to France (including Monaco)?

• Shipments to French overseas territories such as Guadeloupe, Martinique, French Guiana and Réunion are not handled via the regular shipping route for mainland France and must be routed separately.
• Shipments to Monaco are handled via France (postcode 98000).

 

What should you be aware of when shipping to Greece?

Shipments to Mount Athos are handled via Greece. Special provisions apply to this destination; see Special customs and/or tax territories.

 

 

What should you be aware of when shipping to Ireland?

Shipping to the Republic of Ireland (country code IE) takes place within the European Union. As a general rule, no customs formalities are therefore required.

Shipments to Northern Ireland are handled via Great Britain (country code GB). Postcodes begin with “BT”. Although Northern Ireland is part of the United Kingdom, for trade in goods it continues to be treated as part of the EU single market. Deliveries of goods from the EU to Northern Ireland are therefore treated as intra-Community supplies, so no customs formalities are required.

 

 

What should you be aware of when shipping to Iceland?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Yes, mandatory.
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Italy?

Shipping to the following special territories is handled via Italy:

• Campione d’Italia (postcode 22061)
• Vatican City (postcode 00120)
• San Marino (country code SM, postcodes beginning with 47xxx)
• Livigno (postcode 23041)

Special provisions apply to shipments to these territories. Please refer to the information on Special customs and/or tax territories.

 

What should you be aware of when shipping to Kosovo?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. One original paper document and at least two copies are required.
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Croatia?

There are no special instructions for shipping to Croatia.

 

 

What should you be aware of when shipping to Latvia?

Shipments to Latvia transit through Poland. The Polish SENT regulations must therefore be observed. Information on the applicable SENT regulations can be found here: Information on SENT regulations.

 

 

What should you be aware of when shipping to Liechtenstein?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 20, 30, 40, 50

Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Special conditions for Incoterm option 50:

• Clearance exemption threshold:
  • Value limit: max. CHF 62 / approx. EUR 58 (depending on the current exchange rate), gross including shipping costs
  • Documents/catalogues: up to a maximum of 4 kg
• If the value or weight limit is exceeded, the shipment is automatically changed to Incoterm option 10.
• Excluded categories of goods: software, jewellery, watches, electronic parts, alcohol

Duty deferment account

If you wish to clear goods using your existing duty deferment account in Liechtenstein (LI):

1. Inform your depot contact in writing before the first shipment.
2. Once confirmation has been received, you can begin shipping.
3. The duty deferment account number must be clearly stated on the commercial invoice.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, it is essential to ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete customs shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE004055

 

 

What should you be aware of when shipping to Lithuania?

Shipments to Lithuania transit through Poland. The Polish SENT regulations must therefore be observed. Information on the applicable SENT regulations can be found here: Information on SENT regulations.

 

 

What should you be aware of when shipping to Luxembourg?

There are no special instructions for shipping to Luxembourg.

 

 

What should you be aware of when shipping to Malta?

When shipping to Malta, a copy of the delivery note or invoice must be attached to the outside of the parcel, as this is an air-freight route and the contents of the parcel must be visible for inspection purposes.

 

 

What should you be aware of when shipping to Moldova?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. One original paper document and at least two copies are required.
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Montenegro?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. One original paper document and at least two copies are required.
• Signature required? – Mandatory
• Company stationery required? – Mandatory

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Netherlands?

There are no special instructions for shipping to Netherlands.

 

 

What should you be aware of when shipping to North Macedonia?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. One original paper document and at least two copies are required.
• Signature required? – Mandatory
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, please ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

 

What should you be aware of when shipping to Norway?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 20, 30, 40, 18 (VAT On E-Commerce - VOEC)

Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Special conditions for Incoterm option 18 (VOEC)

• Incoterm option 18 is permitted exclusively for B2C shipments.
• Maximum goods value per commodity code: NOK 3,000.
• The value limit applies not to the entire shipment or parcel, but to each individual commodity code.
• The following goods may not be shipped using Incoterm option 18:
  Food, restricted goods and goods subject to excise duty.
• Only the net value of the goods must be entered in the customs portal; transport costs must not be entered there.

Information on the VOEC procedure

The VOEC procedure (VAT on E-Commerce) enables simplified taxation for low-value goods supplied to private customers in Norway. If a foreign online shop is registered in the VOEC register, the following applies:

• Norwegian VAT (generally 25%, with reduced rates for some goods) is calculated at the point of sale.
• The tax is collected by the seller.
• The seller reports and remits the tax quarterly to the Norwegian Tax Administration (Skatteetaten).

When the VOEC procedure is used, no import VAT is charged on import because VAT is already included in the sale price and remitted through the VOEC system.

How can an exporter use VOEC?

An exporter must register in the VOEC system if:

• total turnover in Norway exceeds NOK 50,000 within 12 months.
• This applies to both VAT-liable and zero-rated goods (e.g. books).
• Registration is voluntary below this threshold.

Registration link: www.skatteetaten.no/voec

GLS requirements for VOEC shipments

in the customs portal:

• Incoterm option 18 must be used when entering the data.
• The VOEC number must be provided in the relevant exporter field.
• The private recipient must be recorded as the importer.

Commercial invoice:

• The VOEC number must be stated accordingly on the invoice

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, it is essential to ensure that only complete customs shipments are handed over to GLS on the same day.
Incomplete customs shipments may result in delays or customs clearance being refused.

Additional shipping information

• Maximum weight per parcel: 35 kg
• Svalbard: Shipments are handled via Norway and delivered by the local GLS partner.

The following customs office of exit must be used for the export declaration: SE060340

 

 

What should you be aware of when shipping to Austria?

The Kleinwalsertal is an Austrian enclave region that is connected logistically via Germany. Shipments to postcodes 87567, 87568 and 87569 are transported via the German network and treated as domestic shipments within Germany.

 

 

What should you be aware of when shipping to Poland?

SENT system for shipping to and transit through Poland

The SENT system is Poland’s electronic monitoring system for certain goods transports. Defined categories of goods are subject to a statutory reporting obligation to the Polish authorities. The regulations may apply to transports to Poland as well as transit shipments through Poland.

From 17 March 2026, new statutory requirements apply to selected categories of goods. GLS is operationally not able to submit the required SENT declarations. However, certain categories of goods are subject to SENT reporting. Under the conditions listed below, they may still be shipped without a SENT declaration.

Affected categories of goods (B2B shipments):

• CN 61 – Clothing, knitted/crocheted
• CN 62 – Clothing, not knitted/crocheted
• CN 63090000 – Worn clothing and other worn textile articles
• CN 64 – Footwear (excluding CN 6406 – parts of footwear)
• Mixed shipments containing goods from the categories listed above

Shipping these categories of goods without a SENT declaration remains possible if

• the gross weight of each parcel is no more than 31.5 kg,
• no side of the parcel is longer than 1,500 mm,
• the sum of the length and largest circumference is no more than 3,000 mm,
• for multi-parcel shipments, each individual parcel complies with the 31.5 kg weight limit.

Exceptions (no weight limit):

Shipping without a SENT declaration is possible regardless of weight if the recipient:

• is an AEO-certified company, or
• belongs to one of the government authorities defined by law.

Recipients exempt from SENT reporting (extract)

• Armed Forces of the Republic of Poland and NATO units
• Police, Border Guard and other security authorities
• National Revenue Administration
• Fire service
• Diplomatic missions and institutions of the European Union
• State Protection Service
• Air rescue service operators

Important note:Shipments that do not meet the stated conditions and for which a SENT declaration is required cannot be transported by GLS.

Scope: These regulations apply exclusively to B2B shipments.

 

 

What should you be aware of when shipping to Portugal?

• Shipments to Madeira are routed via Portugal, postcode range 9000–9499.
• Shipments to the Azores are routed via Portugal, postcode range 9500–9999.

Both routes are forwarded by ship or aircraft depending on the type of goods being shipped. A delivery note or copy of the invoice must therefore be attached to the outside of the parcel.

 

What should you be aware of when shipping to Romania?

Since 1 January 2026, a statutory logistics fee of RON 25 (approx. EUR 5) per parcel has applied in Romania. The fee may apply to shipments to Romania that are subject to statutory reporting and fee obligations. This particularly affects certain distance-sales shipments containing goods of non-EU origin with a goods value of up to EUR 150.

Why are declarations required?

GLS Romania is required to:

• report affected shipments to the Romanian tax authority (ANAF),
• collect the statutory logistics fee and
• remit the fee to the competent authorities.

To determine whether a shipment falls within the scope of the regulation, GLS requires the relevant declarations from shippers.

Which declaration do you need to submit?

1. General Customer Declaration

Shippers whose shipments are generally not subject to the Romanian logistics fee can confirm this by submitting a one-off „General Customer Declaration“ declaration. Please send the declaration by email to: This email address is being protected from spambots. You need JavaScript enabled to view it.

2. Shipment-specific declaration

If individual shipments may be affected by the regulation, a separate declaration is required for the relevant shipments. The declaration can be submitted using the GLS Group online form:Romanian Logistics Fee | GLS Parcel Service

The fee is charged directly to the shipper by GLS Romania. The calculation is based on:

• the declarations submitted,
• the shipment data and
• any available customs and import information.

Important note

Please ensure that all information is complete and correct. Incomplete or incorrect information may lead to delays in processing the shipment, enquiries from authorities or additional costs.

Further information

Detailed information, declarations and frequently asked questions can be found on the GLS Group information pages about the Romanian logistics fee: New Romanian Import Fee & Mandatory Shipper Declarations | GLS Parcel Service

 

 

What should you be aware of when shipping to Sweden?

Tyres cannot be shipped to Sweden.

 

 

What should you be aware of when shipping to Switzerland?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 20, 30, 40, 50

Special conditions for Incoterm option 50:

• Clearance exemption threshold:
  • Value limit: max. CHF 62 / approx. EUR 58 (depending on the current exchange rate), gross including shipping costs
  • Documents/catalogues: up to a maximum of 4 kg
• If the value or weight limit is exceeded, the shipment is automatically changed to Incoterm option 10.
• Excluded categories of goods:
  Software, jewellery, watches, electronic parts, alcohol

Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Duty deferment account

If you wish to clear goods using your existing duty deferment account in Liechtenstein (LI):

1. Inform your depot contact in writing before the first shipment.
2. Once confirmation has been received, you can begin shipping.
3. The duty deferment account number must be clearly stated on the commercial invoice.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, it is essential to ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete customs shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE004055

 

 

What should you be aware of when shipping to Serbia?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – No. An original invoice in triplicate is required.
• Signature required? – Yes
• Company stationery required? – Yes

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 20, 30, 40, 50

Special conditions for Incoterm option 50:

Incoterm option 50 may only be used for document shipments. Even for document shipments, an original invoice in triplicate is required. The invoice must clearly state the type of documents involved, for example:

• Contracts,
• Price lists,
• Certificates.

Serbian customs decides whether clearance without duties is possible.

Further information on Incoterm options can be found here: [Add link to Incoterm options]

Sample shipments

Duties and taxes also apply to sample shipments.

B2C shipping to Serbia

Private households and individuals may only receive goods that:

• are intended for personal use and
• comprise no more than two units per item (as required by customs).

The following goods are not permitted:

• for commercial purposes
• of industrial origin (e.g. machine parts, tools or tool parts)
• of medical origin (e.g. medicines, medical aids or prostheses)
• intended for military use
• industrial liquids

Export Accompanying Document requirement for “dual-use” goods to Serbia

For export shipments to Serbia containing “dual-use” goods, an Export Accompanying Document (EAD) is mandatory regardless of the value of the goods. GLS accepts only EADs that contain a permissible negative code following customs assessment.

Consequences of non-compliance

• Dual-use goods without the required negative code will be returned at the shipper’s expense.
• Dual-use goods without an EAD will generally be returned. Any resulting costs are borne by the exporter.

The following customs office of exit must be used for the export declaration: HU121000

 

 

What should you be aware of when shipping to Slovakia?

There are no special instructions for shipping to Slovakia.

 

 

What should you be aware of when shipping to Slovenia?

There are no special instructions for shipping to Slovenia.

 

What should you be aware of when shipping to Spain?

• When shipping to Andorra shipments are routed using country code AD. The following postcodes are possible: AD100, AD200, AD300, AD400, AD500, AD600, AD700. Special provisions apply.
• When shipping to Ceuta shipments are routed via Spain, postcode 51xxx. Special provisions apply; see below.
• When shipping to Gibraltar shipments are routed using country code GI, postcode GX11 1AA. Special provisions apply; see below.
• When shipping to the Canary Islands shipments are routed via Spain, postcodes 35xxx–38xxx. Special provisions apply; see below.
• When shipping to Melilla shipments are routed via Spain, postcode 52xxx. Special provisions apply; see below.

Special provisions apply; see Special customs and/or tax territories.

 

What should you be aware of when shipping to Czech Republic?

There are no special instructions for shipping to Czech Republic.

 

 

What should you be aware of when shipping to Türkiye?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Information on entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that importer is established in the same destination country as the consignee.

Commercial B2B shipments

• Customs duty exemption is possible if an original ATR document is presented. Further information can be found under proof of preference [Add link to proof of preference]
• Pro forma invoices are not accepted
• CE marking is required for electronic devices, medical devices and their spare parts.
• Mobile phones may only be imported by companies with a valid import licence.
• Official approval is required for used or refurbished goods. In addition, the recipient must appoint their own customs broker to handle customs clearance.

Non-commercial B2C shipments

Value below EUR 30 and weight below 30 kg

• Exempt from VAT
• No customs clearance authorisation from the importer required

Value between EUR 30 and EUR 1,500 and max. 30 kg

• Clearance by a partner customs broker without additional authorisation
• Alternatively: the importer’s own customs broker (costs borne by the importer)

Value above EUR 1,500 or weight above 30 kg

• Customs clearance is carried out exclusively by the importer’s own customs broker

Non-commercial B2B shipments

Value above EUR 22

• Customs clearance is only possible through a customs broker chosen by the importer.

Important information:

• Shipments must be cleared through customs within 20 days; otherwise they will be confiscated by customs.
• A 30-day extension is possible: an official letter is required and, in some cases, certification by the Turkish Consulate.
  → Additional costs / customs penalties may arise

Excluded goods

In addition to the exclusions defined in the General Terms and Conditions, the following are excluded from shipping to Türkiye, among others:

• Gambling equipment
• Products of Iranian origin or from other US-embargoed countries/territories
• Food supplements & vitamins to private individuals without a prescription
• Cosmetics to private individuals
• Mobile phones & devices with SIM functionality to private individuals
• Medicines without a local prescription
• Rubber dolls / anatomically correct mannequins

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to Hungary?

There are no special instructions for shipping to Hungary.

 

 

What should you be aware of when shipping to Ukraine?

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Yes
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 40, 50

• Incoterm option 50: Permitted only for documents up to a maximum gross weight of 5 kg
• Further information on the Incoterm options and their requirements can be found here: Information on Incoterm options

Important information when entering customs data

When shipping documents, the goods description must always include:

• the term “documents” and
• the exact type of documents (e.g. invoice, letter, contract, report, etc.).

Important:

• Flyers, instruction manuals, posters, leaflets, maps, calendars, brochures, etc. are not considered documents but goods and must be handled accordingly.
• If the importer and consignee are not the same, the consignee must be recorded as the importer.

Completeness of customs shipments

If you ship several parcels as part of one customs shipment, it is essential to ensure that only complete customs shipments are handed over to GLS on the same day. Incomplete customs shipments may result in delays or customs clearance being refused.

The following customs office of exit must be used for the export declaration: DE003302

 

 

What should you be aware of when shipping to the United Kingdom?

Since Brexit, customs regulations have applied to shipments to Great Britain. For smooth shipping, all required customs data must be submitted in full. Customs clearance is based on an electronic commercial invoice.

Invoice requirements

• Customs clearance using an electronic commercial invoice possible? – Yes
• Signature required? – Optional
• Company stationery required? – Optional

Further information on the general requirements for the commercial invoice can be found here: Information on the commercial invoice

Available Incoterm options: 10, 20, 30, 40, 18, 25

Further information on Incoterm options can be found here: [Add link to Incoterm options]

Special condition for Incoterm option 18:

Special rules apply to shipments to Great Britain with a total goods value of no more than GBP 135:

• Incoterm option 18 must be used.
• The total goods value of the customs shipment is decisive.
• Only the net value of the goods must be entered in the GLS customs portal.
• Transport costs, insurance costs and UK VAT must not be included when determining the value of the goods.

Shipping to private individuals (B2C)

If you ship goods to a private individual in Great Britain and the shipment value does not exceed GBP 135, UK VAT is charged at the point of sale. In this case:

• you generally require UK VAT registration,
• you remit UK VAT to the UK tax authorities,
• your UK VAT number must be included in the customs data.

Shipping to businesses (B2B)

Case 1: The importer is VAT-registered in Great Britain

If your business customer is VAT-registered in Great Britain, VAT can be accounted for by the importer using the reverse charge procedure. In this case:

• you generally do not require your own UK VAT registration,
• you must provide the importer’s UK VAT number in the customs data,
• you must provide the importer’s UK EORI number.

Case 2: The importer is not VAT-registered

If the business customer is not VAT-registered, UK VAT must be remitted by the exporter. In this case:

• you generally require UK VAT registration,
• you remit UK VAT to the UK tax authorities,
• your UK VAT number must be included in the customs data.

Further information on the registration process can be found here: https://www.gov.uk/register-for-vat

Special condition for Incoterm option 25

With Incoterm option 25, all import charges are paid directly by the importer before delivery. The shipment is released for delivery only after payment.

• The importer pays customs duties, import VAT and customs clearance costs.
• Can be used for shipments with a goods value above GBP 135.
• Particularly suitable for B2C shipments.
• Not suitable when using a Duty Deferment Account (DDA/DAN) or Postponed VAT Accounting (PVA).
• May only be used by prior arrangement with GLS.

Northern Ireland

No customs formalities are required for shipments to Northern Ireland. Therefore:

• No customs documents need to be prepared
• No customs data needs to be transmitted
• No customs clearance is required.

Important: Goods for Northern Ireland should not be listed on consolidated customs invoices for Great Britain and should not be included in the customs data for Great Britain.

Options for paying import charges when shipping to Great Britain

Various options are available for paying customs duties and import VAT:

1. Payment via the customs broker

The customs broker advances the applicable customs duties and import VAT to the UK customs authorities. The costs are then charged on in accordance with the agreed delivery terms (Incoterm option) to:

• the importer and/or
• the exporter

2. DDA – Duty Deferment Account (UK duty deferment account)

A Duty Deferment Account (DDA) allows customs duties and import VAT to be paid collectively at a later date.

Benefits

• Deferral of payment of customs duties and import VAT
• Monthly consolidated billing by HMRC

Requirements

• UK EORI number
• Successful credit check by HMRC

Process:

• 1. The customs broker charges the applicable duties to the importer’s duty deferment account.
• 2. The importer receives a detailed overview of all entries and transactions.

Further information can be found on the HMRC website:

• Apply for an account to defer duty payments when you import or release goods into Great Britain - GOV.UK
• How to use your duty deferment account - GOV.UK

3. Postponed VAT Accounting (PVA)

Under “Postponed VAT Accounting”, import VAT is not paid at the point of import but is accounted for directly through the importer’s VAT return. Important information:

• PVA can only be used for import VAT.
• PVA cannot be used for customs duties.
• GLS must be notified in advance of its use by means of an authorisation.
• The required authorisation form is available from your responsible GLS depot.

Note for exporters: The exporter may also use PVA, provided this is expressly stated in the authorisation issued to GLS.

Registration in the United Kingdom

If your company is registered in the United Kingdom but does not have its own establishment address in the United Kingdom and is instead registered with HMRC using your German company address, please enter the company name and address registered with HMRC in the “Importer” field.

The registered company details can be checked using your VAT number on the UK tax authority’s website: Check a UK VAT Number (GOV.UK)

By entering your UK VAT number, you can identify the registered company name and address and then transfer them to the customs data. In the field “Importer information/EORI number” the UK EORI number must be entered.

Customs clearance authorisation

Before the first shipment to Great Britain, each new importer must complete a customs clearance authorisation, which the exporter must submit to GLS. The relevant form is available from your responsible GLS depot.

Goods excluded from shipping to Great Britain

In addition to the goods excluded under the General Terms and Conditions, the following are not permitted:

• Knives, blades
• Swords
• Axes

Depending on the type of goods being shipped, additional import licences may also be required.

The following customs office of exit must be used for the export declaration: FR620001.

 

 

What should you be aware of when shipping to Cyprus?

Shipments to the Greek part of Cyprus are handled under country code CY. Please note that a copy of the delivery note or invoice must be attached to the outside of the parcel, as this is an air-freight route.