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Importing to Germany
Customs duty, VAT, and import regulations — updated 2026
Key facts at a glance
Customs authority
Zollverwaltung (German Customs)
De minimis threshold
€150 (~$165 USD)
VAT / sales tax
MwSt (Mehrwertsteuer) at 19% (7% reduced for food and books)
Typical duty range
0–12% EU Common Customs Tariff
Code system
8-digit CN codes — EU standard
Currency
EUR
⚡ 2026 tariff update
EU tariffs on Chinese EVs (17–38% additional). US reciprocal tariffs affecting EU-US trade flows.
Overview
Germany uses the EU Common Customs Tariff for all non-EU imports. As Europe's largest economy and trading hub, Germany has extensive customs infrastructure at ports like Hamburg, Bremen, and Frankfurt Airport.
MwSt applies at 19% on most goods (7% reduced on food, books, certain essentials). Import VAT can be reclaimed by VAT-registered businesses on their monthly/quarterly return.
Import process
1. Goods arrive at German or EU port
2. Electronic customs declaration via ATLAS system
3. EU duty + 19% MwSt calculated on CIF value
4. Payment via customs deferment account
5. Goods released; VAT reclaimed via next VAT return
Practical tips
✓ Germany is an ideal EU entry point — excellent logistics infrastructure
✓ Apply for AEO (Authorised Economic Operator) status for faster clearance
✓ Use bonded warehouse (Zolllager) to defer duty payment until goods are sold
✓ Import VAT can be deferred to the 26th of the following month
⛔ Restricted & prohibited goods
Nazi symbols, endangered species, asbestos, certain pesticides, goods from sanctioned countries
Calculate duty for Germany
Get an instant estimate for any product shipped to Germany.
Other countries
All countries →Common HS codes
847130 Laptops 851712 Smartphones 610910 T-shirts (cotton) 640319 Leather shoes 420211 Leather handbags 910221 Wristwatches 870380 Electric vehicles 220421 Wine Quick links