Import-ExportBusinessinGermany—CustomsandMarketGuide

What EORI number is needed for importing into Germany?

All importers and exporters trading across EU borders need an EORI number (Economic Operators Registration and Identification). German EORI numbers start with "DE" followed by a 15-digit identifier. Apply via the German customs portal (zoll.de). Free of charge; processing 1–3 days. Required before your first customs declaration.

What are the German customs duty rates for imports?

Germany applies EU Common Customs Tariff rates. Most industrial goods: 0–6.5%. Agricultural goods: 0–30%+. The applicable rate depends on the CN (Combined Nomenclature) tariff code and the country of origin. Goods from countries with EU Free Trade Agreements (Japan, Canada, South Korea, UK) may qualify for preferential rates. Check TARIC (EU tariff database) for the exact rate.

Is import VAT a real cost for German businesses?

No — for VAT-registered businesses, import VAT (Einfuhrumsatzsteuer) is fully recoverable as Vorsteuer on the next Umsatzsteuervoranmeldung. It is a temporary cash-flow item only. For non-VAT-registered businesses (Kleinunternehmer, B2C retailers), it becomes a real cost and should be included in landed cost calculations.

What anti-dumping duties apply to Chinese goods imported into Germany?

The EU imposes anti-dumping duties on numerous Chinese goods on top of standard customs duty. Common examples: solar panels (~up to 47%), steel products (various), ceramic tiles, bicycle parts, and certain chemicals. Current rates are in the EU Anti-Dumping Database (trade.ec.europa.eu). These can be substantial — check before importing.

How does VAT on exports from Germany work?

Exports to non-EU countries (Drittländer) are zero-rated for VAT — no German VAT is charged. The exporter must retain customs export confirmation (Ausgangsvermerk) as evidence of export. Intra-EU B2B supplies (dispatches to VAT-registered businesses in other EU states) are also zero-rated with reverse charge. The buyer's EU VAT number must be verified via VIES.

What is the ATLAS customs system in Germany?

ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungs-System) is Germany's electronic customs declaration system run by the Zollverwaltung. All import and export declarations must be submitted electronically via ATLAS. Most businesses use licensed customs agents (Zollagenten) who interact with ATLAS on their behalf, as the system requires specific software certification.

Do I need a German GmbH to import and export goods in Germany?

No — you can import/export via a foreign company with German VAT registration (USt-IdNr.) and an EORI number. However, a German GmbH simplifies VAT reclaim procedures, banking, and client relationships. For ongoing German trade operations, a local entity is generally more practical and projects greater credibility to German suppliers and customers.

What is the Einfuhrumsatzsteuer and how is it different from regular German VAT?

Einfuhrumsatzsteuer (EUSt, import VAT) is charged by German customs at the border on non-EU imports at 19% (7% for reduced-rate goods). It is collected by the Zoll on behalf of the Finanzamt. Unlike regular Umsatzsteuer collected from customers, EUSt is paid upfront to customs. VAT-registered businesses reclaim it as Vorsteuer. Businesses can apply for a deferment account (Aufschubkonto) to delay payment to the 26th of the following month, improving cash flow.

What export controls apply to goods exported from Germany?

Dual-use goods (items with both civil and military applications — electronics, chemicals, cryptography software) are regulated under EU Dual-Use Regulation 2021/821 and the German Außenwirtschaftsgesetz (AWG). Exporters must check whether the product has a dual-use classification and obtain an export licence from BAFA (Bundesamt für Wirtschaft und Ausfuhrkontrolle) before shipping to non-EU destinations. Violations carry criminal penalties under §17 AWG.

How do I find the correct CN tariff code for products imported into Germany?

The Combined Nomenclature (CN) code determines customs duty rates. Find your code via: (1) EU TARIC database at taxation-customs.ec.europa.eu — searchable by product description. (2) German Zoll's GZT (Gemeinsamer Zolltarif) online portal. (3) A professional Zollagent who classifies goods as a service. Incorrect classification is a customs offence. For legal certainty, request a Verbindliche Zolltarifauskunft (binding tariff information) from the Zollamt.