I recently ordered a paperback book priced at $20 (including postage and packing) from the US, and just received notice from DHL that it will be delivered tomorrow, however including "Einfuhrabgaben i.H.v. 8,74€ (inkl. 7,50€ Auslagepauschale, inkl. MWSt.)". ($20 is approximately €18-19).
The EU abolished the €22 VAT exemption for online imports back in July 2021, so now all goods from non‑EU countries—including books—are subject to import VAT regardless of value  .
However books enjoy a reduced MWSt rate of 7% in Germany. The book totals less than €22, so 7% MWSt on that would be under €1.60. Customs doesn’t (normally) collect VAT below about €5, so the amount should be too small to trigger any charges. However in this case they appear to have levied a charge of €1,24 which then incurs the "Auslagepauschale".
Yes, I know I should just pay up and not waste my time chasing up the €8,74,
