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If I were to order something from a business outside of the EU (the UK) to Germany and paid for the tax (Einfuhrumsatzsteuer) and the processing/handling (Auslagepauschale), but it turns out an item is missing, is it possible to avoid paying these charges for a delivery replacing the missing item?

A more concrete example:

  • I order a suit (blazer and trousers) with a value of €90 and €10 postage.
  • I pay €19 tax (19% of the value of the whole package) and a €6 handling fee (€25 total).
  • The blazer is not included in the delivery due to a packaging mistake.

If I now ask the business to send me a replacement jacket, I may end up paying another fee (€11.40 if the blazer was worth €50 on its own) although I have technically already paid tax. Can the business value the replacement at €0 or is there some other mechanism for this?

Even if they were to send a delivery valued at €0, as a private customer I would end up paying tax on the value of the delivery and another handling fee.

Would this be different if I were acting as a business (in this instance a Kleinunternehmen)? (Except that the delivery costs would not be included in the taxable quantity.)

The only information I have found about exemptions to tax are for:

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  • surely since you did not receive the blazer to begin with, it was a mistake that you paid tax on it?
    – user253751
    Jun 23 at 10:33

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