Firstly you need to be registered for the EPR Legislation (called Lucid). I explain it here, yearly contribution has increased to €25 or so now though https://community.etsy.com/t5/All-About-Shipping/Germany-EPR-Lucid-Registration-information-etc/td-p...
Then you also need to add customs documentation, in a see through pouch on the outside of the package which includes 2x a commercial invoice (see link for template I use) and 2x packlist (I use the Etsy packing slip which I print on the back of the commercial invoice). Don’t forget to fill it in correctly with incoterms (I use DAP) and HS Tariff codes. Also add one copy inside the package for the customer. https://www.tnt.com/express/en_nl/site/how-to/create-commercial-invoice.html
If your order is below €150 the customer paid VAT (double check your order to see if this is the case). Make sure the Etsy IOSS number is transmitted electronically through your carrier so that the customer doesn’t have to pay VAT double.
If the order is over €150 and no VAT was collected it will mean the customer will have to pay 19% VAT plus a % amount of import taxes, plus an administrative fee for the carrier. This can add up quite a bit, I would make sure the customer knows about this before you send your order to avoid unpleasant surprises and possible refused packages.
hope this clarifies it. Sounds a bit overwhelming perhaps but it really isn’t too bad.
