Shipping

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Shipping costs are those costs that are caused by the shipping of goods .

General

The shipping costs represent part of the distribution costs . The distribution costs are made up of packaging costs (costs for the packaging material including the auxiliary materials used , costs for compliance with the packaging ordinance ), shipping costs and sales commissions . While the transport costs , the cost of the pure transport include, among the shipping costs, the postage , the cost of loading and unloading ( English handling ) the transport , freight out , cartage , transport insurance , fuel costs , customs , proportionate depreciation on transport and its share of personnel costs of sales . Post , ship , plane and rail shipments form the core of shipping costs .

Legal issues

The delivery conditions stipulate who has to bear the shipping costs. In the case of the postage and trade clause " free domicile " or " carriage paid ", the seller bears all shipping costs, with " unfree " the seller only bears the shipping costs up to the main means of transport (costs of the advance ), with " ex works " the buyer bears all shipping costs . The Incoterms stipulate that with CIF the seller bears the shipping costs up to the port of destination, while with FOB the seller only pays the shipping costs up to the main means of transport.

If the consumer exercises his right of withdrawal , it is possible, in accordance with Section 357 (6) of the German Civil Code , to charge the consumer with the shipping costs for returns if the entrepreneur has informed the consumer of this obligation.

Tax treatment in Germany

The shipping costs invoiced to the customer fall under the category of dependent ancillary services and are therefore taxable at the value-added tax rate applicable to the items shipped ( main services ) (i.e. the reduced rate for shipping costs also applies to reduced goods; cf. § 12 (2)) No. 1 UstG ). This also applies to charges passed on to the customer by Deutsche Post AG , which according to Section 4 No. 11b UstG is itself exempt from VAT.

economic aspects

Shipping costs are offset in cost accounting as sales costs. Since the tariffs of freight forwarders , rail transport , shipping and air traffic are staggered according to distance, a corresponding breakdown of the shipping costs is advisable, even if this is not common. In the mail order business - and thus also in online trading - the shipping costs can be imposed on the customer, with the seller often assuming the shipping costs above a certain purchase price . Shipping costs are an essential criterion for the consumer's purchase decision in online trading, because they increase the purchase price. For up to 80% of buyers, the shipping costs determine which provider they choose. When calculating shipping costs, online retailers have no alternative options for calculating shipping costs, flat-rate shipping costs or shipping costs depending on the total, weight or quantity of the shopping cart.

International

After IAS 2 .6 shipping costs are ( English shipping costs ) from the purchasing the the asset ( semifinished products ) direct expenses.

literature

Individual evidence

  1. ↑ Dr. Th. Gabler Verlag, Gablers Wirtschafts-Lexikon , Volume 6, 1984, Sp. 1961
  2. ↑ Dr. Th. Gabler Verlag, Gablers Wirtschafts-Lexikon , Volume 6, 1984, Sp. 1961
  3. ↑ Dr. Th. Gabler Verlag, Gablers Wirtschafts-Lexikon , Volume 6, 1984, Sp. 1961
  4. ↑ Gerrit Heinemann, Der Neue Online-Handel , 2010, p. 158
  5. ↑ Ulli Eike, The jump to the top , in: Internet Professionell 09/99, 1999, p. 14
  6. ↑ Susanne Angeli / Wolfgang Kundler, Der Online-Shop , 2008, p. 312 f.