The Electronic Commerce Customs Declaration (ETGB) allows export consignments within the limits of 300 kg and EUR 15,000 to be declared electronically by express carriers, without a full customs declaration.
1. Exemption from Customs Brokerage and Storage Fees
For goods sent under the ETGB, no customs brokerage service fee, storage or warehouse charge is payable. The formalities are completed digitally.
2. VAT Refund (Export Exemption) Opportunity
Because invoices issued for ETGB exports count as official exports, companies can reclaim VAT in full from the tax authority.