The import sales tax (abbr. EUSt) is levied in Germany on the import of goods from third countries (non-EU countries). There is an exemption limit of 22 euros per shipment. If the total value of a shipment amounts to less than 22 euros, it is exempt from import VAT. For consignments of goods taxed exclusively with reduced VAT (for example books) the exemption limit is 71.35 Euro, unless other charges are levied.