（Beijing）010-8580 8820
According to sec. 3 para. 3a sentence 2 of the German VAT Act (Art. 14a para 1 of the EU VAT Directive), a deemed reseller model between an online trader, an online marketplace and a customer (usually a private individual) is to be applied in the case of imports of goods with a value not exceeding EUR 150.
（Beijing）010-8580 8820
