German import duty applies to goods entering Germany from non-EU countries and consists of import duty, VAT, and excise taxes where applicable. Zoll calculates charges using TARIC and HS codes based on customs value, shipping, and the product’s origin. VAT is added after duty at 19% or a reduced 7%. Low-value parcels may avoid duty but still pay VAT unless processed through IOSS. Understanding duty rates, HS classification, and TARIC rules helps importers estimate total costs before shipping goods into Germany.

German import duty is a tariff applied to goods entering Germany from non-EU countries. Zoll calculates it using the EU TARIC system based on the HS code, customs value (CIF), and the product’s country of origin. Import duty is separate from German VAT (19% or reduced 7%) and excise duties applied to alcohol, tobacco, and other restricted goods.

TOC

Germany Import Duty Rates Explained

Germany follows EU-wide customs tariffs, which use a standardized classification system to determine import duty rates. These rates vary depending on the product’s HS or TARIC code, origin country, and applicable trade agreements.

How Germany determines duty using EU wide TARIC codes

TARIC, the EU’s integrated tariff system, includes thousands of tariff lines from the Combined Nomenclature. Zoll and the European Commission maintain the database. Importers use TARIC or EZT-online to check correct duty rates. The system applies ad valorem duty, specific duty, or mixed methods depending on product type.

Duty rate ranges by product category

Import duty rates differ widely. Electronics often have low or zero tariffs due to global IT agreements. Clothing and textiles may incur rates between 10 and 17 percent. Food products, supplements, and cosmetics often have strict tariff and non-tariff rules. Luxury items such as leather bags or designer clothing may attract higher duty due to origin rules or anti-dumping measures. Tariff quotas and suspensions may apply for some goods.

How country of origin affects German import tariffs

Basic duty is influenced by origin. Goods qualifying for preferential origin under free trade agreements may receive lower or zero tariffs. Goods from non-preferred origins usually pay full duty. Rules of origin, binding origin information, and origin certificates determine eligibility. Goods from sanctioned countries or those subject to trade defense instruments may face higher rates.

Why tariff rates differ from VAT percentages

VAT is a consumption tax applied uniformly to most imported goods, while import duty is product-specific and based on trade policy. Germany sets the VAT rate nationally, but duty rates depend on EU-wide tariff schedules. This difference explains why VAT is often larger than duty in many import cases.

How to Calculate Customs Duty in Germany

Calculating customs duty in Germany involves classifying the product correctly, determining customs value, applying duty, then calculating VAT and excise if applicable.

Step 1

The HS code identifies the product category. TARIC adds further digits to define EU-specific rules. Importers must check the correct code using TARIC, EZT-online, Access2Markets, or consult customs brokers. Misclassification leads to incorrect duty or delays.

Step 2

Germany calculates duty based on customs value, which includes item price plus shipping and insurance. This CIF valuation is used across all EU Customs Union countries. Declared value must match commercial invoices and supporting documents.

Step 3

The applicable duty rate from TARIC is applied to the customs value. The calculation may involve ad valorem percentages, specific duties per unit, or mixed formulas.

Step 4

VAT is calculated after duty is added. The standard rate is 19 percent with a reduced seven percent rate for certain goods such as books or essential food items.

Step 5

Alcohol, tobacco, and energy products incur excise duties based on quantity or strength. These are added after VAT or integrated into customs calculations depending on the product.

Germany Import Duty Calculator Tools

Import duty calculators for Germany help estimate duty, VAT, excise charges, and customs fees before purchasing or shipping goods.

What calculators can estimate

Tools such as germany import duty calculator systems estimate import duty, VAT, excise, customs value, broker fees, and courier handling charges. They use TARIC codes and customs valuation formulas.

What inputs you need

To calculate import taxes online, users need the product HS code, item value, shipping cost, insurance, origin country, and destination in Germany. Correct classification ensures accurate estimates.

Why official systems differ from online calculators

Official customs tariff tables offer exact rates but require manual entry. Online calculators offer close approximations but may not reflect tariff quotas, suspensions, or trade defense measures. Zoll uses the electronic customs tariff table, which updates frequently, so slight differences may occur.

Fee examples using a calculator

For electronics imported from the US, duty may be zero, but VAT applies. Apparel from Asia may incur duty between 10 and 12 percent plus VAT. Home goods or appliances may involve zero or moderate duty depending on tariff headings. Beauty products may attract non-tariff measures and excise considerations.

Import VAT in Germany (Einfuhrumsatzsteuer)

Import VAT in Germany applies to almost all goods imported from non-EU countries. It is collected by Zoll at the point of import or by couriers handling customs clearance.

Standard 19% VAT and reduced 7% VAT

Most goods incur the 19 percent rate. A reduced seven percent applies to books, certain foods, and essential consumer items. VAT applies to customs value plus duty.

How VAT is calculated after duty

VAT is calculated using the formula:
(customs value + import duty + excise duty if applicable).
This ensures VAT reflects the full taxable base.

VAT on low-value goods (LVC)

Low-value consignments under 150 euros do not pay duty but still incur VAT unless processed through IOSS. Under IOSS, VAT is collected at the online checkout and the parcel is fast-tracked through customs.

When VAT exemptions apply

Business imports with valid EORI numbers and VAT registration may apply for deferred VAT accounting. Intra-EU trade does not incur import VAT due to the EU single customs territory.

German Import Tariffs for Common Products

Different goods attract different tariff levels depending on classification and origin.

Clothing & textiles

Clothing frequently attracts duty between 10 and 17 percent, with additional origin rules and potential anti-dumping duties on certain textile imports.

Electronics & gadgets

Consumer electronics often have low or zero tariffs due to global agreements. VAT still applies, making the overall tax burden significant despite zero duty.

Home goods & appliances

Home appliances may face low tariffs depending on classification. Bulky items have higher shipping and insurance values, raising overall customs value.

Food, supplements, cosmetics

Food and supplements may face hygiene and non-tariff barriers. Cosmetics often fall under strict EU safety regulations, and some items may require additional documentation.

Luxury goods & high-duty items

Luxury bags, shoes, jewelry, and watches often attract higher duty and VAT, with potential trade defense instruments applied depending on origin.

Customs Process When Importing Into Germany

Understanding the customs process helps avoid delays when shipping goods into Germany.

How customs clearance works

Upon arrival, goods are screened through Zoll, where electronic customs declarations (ESumA) are checked. Parcels delivered by DHL, UPS, or FedEx undergo customs value assessment and tariff classification. Zoll may request additional information if needed.

Required documents

Required documents include commercial invoices, detailed product descriptions, HS codes, country of origin certificates, airway bills or bills of lading, and any applicable permits. For commercial shipments, an EORI number is mandatory.

Role of DHL/UPS/FedEx

Courier companies handle customs clearance for most online purchases. They collect import charges on behalf of Zoll and may apply additional handling fees.

When customs holds or inspects packages

Packages are held when valuation is unclear, invoices are missing, or prohibited goods are suspected. Zoll may inspect items physically or request supporting documents.

Common Scenarios & Examples (Realistic Calculations)

A laptop imported from the US may have zero duty but will incur 19 percent VAT on the customs value. DHL typically collects tax before delivery.

Ordering clothes from Asia into Germany

Clothing from non-EU countries usually incurs duty between 10 and 12 percent plus VAT. Misclassified shipments may cause delays or extra duty.

Bringing goods into Germany when traveling

Travellers entering Germany may bring limited goods duty-free. High-value items must be declared and are subject to customs tax.

High-value items and insurance

For expensive goods, insurance raises the customs value. This increases both duty and VAT because Germany uses CIF valuation.

Tips to Reduce German Import Duty & Taxes Legally

Correct classification prevents overcharging. Zoll provides binding tariff information for difficult cases.

Check EU free trade agreements

Preferential origin under EU FTAs may reduce or eliminate duty.

Know exemption thresholds

Low-value consignments up to 150 euros avoid duty but still owe VAT.

Avoid misclassification and fake invoices

Underdeclaring value or using vague descriptions increases the risk of penalties and delays.

FAQs — German Import Duty

How do I find the correct duty rate for my product?

Use TARIC, EZT-online, Access2Markets, or consult a customs broker.

Why are German VAT and duty calculated separately?

Duty is based on tariff schedules while VAT is a consumption tax on the final customs value.

What is the difference between duty and customs tax Germany?

Duty is a tariff; customs tax includes duty, VAT, and excise for applicable goods.

What happens if I underdeclare value?

Zoll may seize the shipment, impose penalties, or charge higher assessed values.

Do tourists pay import duty when entering Germany?

Yes, when bringing goods from non-EU countries above personal allowances.

Table of Contents