From 1 January 2021 the existing VAT exemption for goods up to 22 € will disappear. In order to allow VAT to be levied, all imports into the EU will have to be declared at the border using an electronic customs declaration.

While online retailers in the EU have to comply with a whole range of laws, retailers from third countries are often not so strict about compliance with the law. In addition to the obligations from the Electrical and Packaging Act, this also often applies to provisions from the ordinance on product safety. Normally certain products can only be imported into the EU with a CE mark. Anyone who does not adhere to it must expect a fine or, especially in Germany, a warning under competition law. Here, however, the limits are quickly reached: The affected dealers are often not within reach.