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> Something that could have been done faster, cheaper and more conveniently by sending an invoice.

This is how it works if the seller fills out CN22 properly and the customs officials believe the declared contents/value.

I have several times received packages with duties that I paid on delivery. No need to travel to the Zollamt.

I have also been to the Zollamt when they suspect the package contains something else than what is on the shipping manifest. They're always quite giddy to catch you doing something not allowed and always end up terribly disappointed and grumpy when it's exactly as described and then you just pay VAT.



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