Importing to Germany
Customs duty, VAT, and import regulations, updated 2026
Key facts at a glance
The low value rule
None, flat charge per item instead. Nothing: the relief was abolished.
Source: Council Regulation (EU) 2026/382, Article 1 and Article 2. Compare every market →
Low value consignments: €3.00 per item
Since 1 July 2026 a consignment reaching Germany through a distance sale with an intrinsic value at or under €150 carries a flat €3.00 of customs duty for each distinct tariff classification in it, instead of the percentage rate for the commodity code. It is set by Council Regulation (EU) 2026/382, Article 2 and it expires 1 July 2028. Verified 2 September 2026. What it costs per parcel → Not the proposed handling fee →
What this site prices into Germany
This site holds 106 duty rows for Germany, read from its own tariff schedule, and they run from 0% to 17%. 39 of them carry no duty at all. A further 13 codes are charged per unit rather than on value, so no percentage prices them and this guide does not try.
For comparison, the simple average MFN rate across all products is 4.3% on the 2026 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, European Union member profile: simple average MFN applied 2026, all products. Germany applies the EU Common Customs Tariff.
A worked shipment into Germany
330741, incense and other odoriferous preparations, invoiced at EUR 2,000.00 and shipped to Germany. Duty at 6.5%.
| Goods | EUR 2,000.00 |
| Freight | EUR 120.00 |
| Insurance | EUR 30.00 |
| Customs duty | EUR 139.75 |
| Import tax at 19% | EUR 435.05 |
| Landed cost | EUR 2,724.80 |
Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 330741 →
What this site does not price into Germany
20 of the codes this site carries have no Germany figure, and each says so on its own page rather than showing an estimate. The reasons, from the verification registry:
- 12 because the schedule splits the subheading into lines that do not share one rate.
- 8 because neither official reading completed.
420212, 420219, 420222, 420232, 420292, 611241, 640399, 640520 and 12 more.
Selling into Germany rather than buying?
The same tariff, the same shipment, and the five questions a seller has instead of a buyer's. The exporter's guide to Germany →
2026 tariff update
EU countervailing duties of 7.8% to 35.3% apply to Chinese built electric vehicles, unless the producer holds an accepted price undertaking. The US IEEPA reciprocal tariffs that affected EU exporters ended on 24 February 2026.
Source: Zollverwaltung (German Customs). Last verified 2 September 2026 (2026-09-02).
Overview
Import process
Practical tips
Restricted and prohibited goods
Nazi symbols, endangered species, asbestos, certain pesticides, goods from sanctioned countries
What to re-check first
Each claim on this page was checked against a published source on 2 September 2026. These are the items most likely to have moved since.
The 26th of the second following month came in on 1 December 2020 and applies only with a deferment account. Sources written before that date give the 16th of the following month.
The €3 per item charge is temporary and legislated to run to 1 July 2028. Re-check before pricing anything that far out.
The countervailing duty does not apply to a producer holding an accepted price undertaking, and that list moves. Confirm the position for the specific producer on the day of declaration.
Calculate duty for Germany
Get an instant estimate for any product shipped to Germany.
Other countries
All countries →Common HS codes
847130 Laptops 851713 Smartphones 610910 T-shirts (cotton) 640319 Leather shoes 420211 Leather handbags 910221 Wristwatches 870380 Electric vehicles 220421 Wine Quick links