I have an actual custom bill here:
The shipping costs (Frachtkosten) were added to the purchase price (Artikelpreis)
= the customs value or tariff value (Zollwert).
From that customs value they calculated the duties (Zoll),
add the duties to the customs value and from that sum they calculated the
import VAT (Einfuhrmehrwertsteuer) and finally added duties and import VAT
to the total sum of duties (Gesamtabgabensumme).
Edit: Arne your're right!
Customs office calculated no duties from the shipping costs but import VAT,
sorry.
Bookmarks