Currently, shipments qualify as duty-free
Kleinsendung if their value (incl. sales tax, excl. shipping) does not exceed € 22.
From December 1st, this value will be
raised to € 150.
A shipment is the number of products that has been sent on the same day by the same sender to the same importer and processed by the same customs office.
Please note that alcoholic beverages, tobacco products, perfumes and coffee are exempt from this rule and may still be subject to taxes and duties.
NOTE: There's no guarantee or anything that this info is correct. If you really do intend to import goods from other countries, you might wish to contact a lawyer for qualified information.