Cash on Delivery

COD (French remboursement ) describes a shipment and payment, where the payment of goods of the same takes place when received by the receiver to the executive post and logistics companies.

COD shipments will be used frequently in the (online) shipping providers as an additional payment system next to prepayment, credit card or on account. The cash offers to the recipient the advantage that only needs to be paid to the delivery of the package or letter. The sender has the advantage to get the money after the delivery of safe against a payment on account. However, this shipping is more expensive than paying in advance or invoice usually because the package services can pay for this service accordingly.

Expiration

The sender determines when giving up the package or letter the amount that the recipient has to pay upon receipt of the shipment. Payment is made either direct delivery to the deliverer, or, if the recipient at the time of delivery was not at home, shipped with Deutsche Post in a post office or possibly at a packing station. In this case, a written note will be left with a temporary pick-up request in the mailbox. When addressing a packet to a packing station, the cash payment is made by credit or debit card at the packing station.

The logistics company managing the confiscated money, after deducting the transfer fee, to the post office or bank account of the sender on. This transfer process can vary depending on the packet service time (usually ten to fourteen business days) last. For the submission process collection documents are used.

Provider

The following postal companies have sent COD in German-speaking:

• German Post AG and DHL subsidiary
• DPD
• GLS
• Hermes Logistics Group
• Austrian Post
• Swiss Post
• TNT
• UPS

Sales tax liability

Until June 30, 2010 COD shipments of Deutsche Post AG were exempt from VAT, while comparable services of competitors of sales tax liability subject. Since July 1, 2010 are also subject to COD deliveries of postal sales tax.

History

The COD beings evolved from the post advance shipment. Even the German - Austrian Postal Union Treaty, which entered into force on 1 July, 1850, speaks in Article 63 of COD. The maximum sum amounted to 70 dollars, 75 guilders or 87 ½ Gulden Rhenish currency. The show was accompanied by a return receipt. The return was free of charge. Only when the return receipt was with the confirmation of the acceptance and payment, come back, the COD amount was to be paid. An advance payment of the fee was not required. In addition to the fee for the shipment was 1 denarius ( Sgr. ) / 3 Kreuzer ( Kr ) for the Post Office and the taler or thaler part of a ½ Sgr. To raise / florins per 1 Kr. Cash letters were subject to the lowest Fahrpost tax. This has not, in the club traffic, not much has changed. The shipping terms in the internal traffic of the individual post states voted with the association rules match in any way.

Even in the early days of the imperial post 1871, it remained at the post advance. Addition, however, came the post- mandate and post- order beings. It would have been natural to use the cash method. In addition to the advances in other accounting items were, the expenses retracted. Under expenses to understand the postage for returned driving mailings, invoice deficits, lack of Fees for international mail, etc. treated as an advance post. There were also the many embezzlements. After the introduction of the Mark currency on 1 January 1875, it took another three years until the October 1, 1878 final, in Bavaria and Württemberg it was already so far, the delivery method was introduced. The rules have changed. A payment of advances by the delivery did not take place. The delivery of a COD is certified by postal receipt or postal delivery book. COD shipments will receive a red adhesive label bearing the imprint " No .... cash on delivery. M. ..... .......... Pf ". The amount collected is sent with a COD money order.

For mail forwarding Dungen is a postage and delivery fee payable. 1 ) The postage is: - a) for delivery letters (postcards, printed matter and samples) up to a weight of 250 grams, as well as postcards to geographical distances up to 10 miles including = 20 Pfg - on all other distances = 40 Pfg. - For COD unstamped letters a postage surcharge of 10 Pf is charged. This supplement comes in " porto -based service matters" not in approach. - B ) for COD packages as much as for packages without delivery. - Case there has been a declaration of value or enrollment, the postage takes the insurance mar. Registration fee added. - 2 ) The post- delivery fee charged for each mark or part of a Mark 2 Pf, but at least 10 Pf A resulting in the calculation of COD charge a fraction of a cord is necessary, be rounded down to a divisible by 5 Pfennig sum up. . ( Mail order 1878)

Not much has changed in the process to date. Since 1890, a showcase fee is charged instead of the delivery fee. 1910, the transfer was made possible to a giro account. Also 1910 special forms to cash cards and COD parcel cards were introduced. Since 1924, all cash letters had to be franked at the dispatching. The sender could underline surname retrospectively or altered. 1927 triangular stamps were introduced who reported the day of the second PRESENTATION. 1954, the subsequent loading of a shipment with COD was introduced (not approved by the Soviet zone, East Berlin and abroad). In this case, the flagship COD fee and the fee for a simple registered letter or telegram will be added. In 1976 there were, according to the German Federal Post Office around 73 million cash on delivery.