Import and Export Tax in Germany — Customs, VAT, and Duties Explained

How Import Duties Work in Germany — EU Common Customs Tariff

Germany applies the EU Common Customs Tariff (CCT) to all goods imported from outside the EU. Duty rates are determined by the TARIC (Tarif Intégré Communautaire) classification system — an 8- or 10-digit extension of the international Harmonised System (HS). All customs declarations in Germany are lodged electronically through the ATLAS system (Automatisiertes Tarif- und Lokales Zoll-Abwicklungs-System) operated by the Bundeszollverwaltung (German Customs). The CCT applies uniformly across all 27 EU member states — goods cleared through any EU port of entry are in free circulation throughout the EU.

Einfuhrumsatzsteuer — Import VAT at 19%

All goods imported into Germany from outside the EU are subject to Einfuhrumsatzsteuer (EUSt) — German import VAT — at 19% (7% for reduced-rate goods such as food, books, and medicines). The legal basis is §21 UStG. The EUSt is calculated on the customs value (CIF — cost, insurance, freight to EU border) plus any applicable customs duty, anti-dumping duties, and other charges. Importantly, VAT-registered German businesses can deduct the EUSt paid as Vorsteuer (input tax credit) in their next VAT return — making import VAT cost-neutral for registered traders.

EORI Number and Customs Clearance via Zoll

An EORI (Economic Operators Registration and Identification) number is mandatory for any business making customs declarations for goods crossing an EU external border. In Germany, EORI numbers are issued free of charge by the Bundeszentralamt für Steuern (BZSt). A German EORI is valid across all 27 EU member states — a single EORI covers customs declarations at any EU point of entry. First-time importers should register for their EORI number before their first shipment arrives at a German port or airport.

• Registration: apply online at bzst.de — free of charge; typically processed within 3–5 business days
• EORI format: DE + company tax identification number or BZSt-assigned identifier
• Required on: all customs import and export declarations submitted to Zoll via ATLAS
• Binding Tariff Information (VZTA): request a binding HS classification ruling from Zoll.de before importing to eliminate classification uncertainty
• Customs agent (Zollagentur/Spediteur): most importers use a licensed customs agent to prepare and submit ATLAS declarations — particularly for complex goods or high-frequency shipments
• Customs warehousing: goods can be stored in a Zollager (customs warehouse) before duty payment — useful for goods awaiting onward distribution within the EU

EU Preferential Trade Agreements — Reduced Duty Rates

Germany (via the EU) has concluded Free Trade Agreements (FTAs) with over 70 countries providing preferential (reduced or zero) duty rates for qualifying goods. To benefit from preferential rates, the importer must present valid proof of origin from the exporter. The most commercially significant FTAs affecting German importers include agreements with Canada (CETA), South Korea, Japan, and Singapore. The EU-UK Trade and Cooperation Agreement (TCA) provides zero tariffs for qualifying UK-origin goods post-Brexit.

• EU-UK TCA: zero tariffs for UK-origin goods meeting rules of origin requirements — certificate or exporter's declaration required
• CETA (EU-Canada): eliminates 98% of tariffs on Canadian goods; REX exporter statement of origin required
• EU-South Korea FTA: zero tariffs on most industrial goods; EUR 1 movement certificate or origin declaration
• EU-Japan EPA: progressive elimination of most tariffs; exporter's statement on origin
• GSP (Generalised Scheme of Preferences): reduced duties for developing countries; GSP+ for additional categories
• Proof of origin failure: if the importer cannot substantiate the preferential origin claim, standard MFN duty rate applies retroactively

Exporting from Germany — Zero VAT Rate and Required Documentation

Exports from Germany to non-EU countries are zero-rated for German VAT under §4 Nr.1 UStG. The exporter does not charge VAT to the foreign customer and retains the right to deduct input VAT (Vorsteuer) on all related costs — making exports effectively VAT-free at zero net cost. To substantiate the zero-rating, the exporter must retain the Ausfuhrnachweis (export proof document) — a customs exit certificate generated by ATLAS when goods physically leave the EU.

• Zero VAT on exports (§4 Nr.1 UStG): applies to physical goods leaving the EU — verified by ATLAS customs exit message
• Ausfuhrnachweis: the official customs exit certificate — mandatory evidence; without it, the Finanzamt can deny the zero-rating and assess 19% VAT + interest
• Export declaration: submitted to Zoll via ATLAS before goods depart; references the EORI number of the exporter
• Intra-EU B2B supplies (§4 Nr.1b UStG): zero-rated with valid USt-IdNr. of recipient; reverse charge applies; reported on EC Sales List (ZM — Zusammenfassende Meldung)
• Services exported to non-EU clients: generally not subject to German VAT under §3a(2) UStG place-of-supply rules — no charge, no zero-rating formality needed
• Dual-use goods: export licence from BAFA required before shipment — see below

BAFA Export Controls — Dual-Use and Strategic Goods

Germany maintains strict export controls on dual-use goods (products with both civilian and military applications) under EU Regulation 2021/821 and the German Außenwirtschaftsgesetz (AWG) and Außenwirtschaftsverordnung (AWV). The BAFA (Bundesamt für Wirtschaft und Ausfuhrkontrolle) in Eschborn administers export licences. The consequences of non-compliance are severe — criminal penalties of up to 15 years imprisonment for deliberate violations.

• Dual-use goods: check the EU Dual-Use Regulation Annex (categories 0–9) and the German AWV Anlage AL for classification
• Export licence: required from BAFA when exporting controlled goods to specified destinations — application at bafa.de
• Catch-all clause: even uncontrolled goods require BAFA authorisation if the exporter knows they are intended for WMD programmes or embargoed end-use
• Embargoed countries: comprehensive EU sanctions apply to Russia, Belarus, Iran, North Korea, Myanmar, and others — all exports to sanctioned destinations require specific review
• Compliance programme: companies with regular exports of technical goods should implement an Internal Compliance Programme (ICP) — reduces regulatory risk and processing times
• Processing time: standard BAFA licences take 4–8 weeks; expedited processing available in urgent cases

Anti-Dumping and Trade Defence Measures

The EU imposes anti-dumping duties (ADD) and countervailing duties (CVD) on specific goods from named countries where the European Commission has determined goods are being sold below fair market value or are unfairly subsidised. These duties are charged in addition to standard CCT duties and the Einfuhrumsatzsteuer. Anti-dumping measures are product and country-specific — always check TARIC before importing goods from China, India, or other major manufacturing countries.

• Currently significant ADD-affected categories: certain steel and aluminium products from China and Russia, ceramic tiles, solar panels (though some measures suspended), bicycles and e-bikes from China, chemical compounds
• How ADD is calculated: specific € amount per unit, or percentage of customs value — varies by measure and product variant
• TARIC check: verify anti-dumping status at taxation-customs.ec.europa.eu before signing import contracts — ADD rates change frequently
• Country of origin rules: anti-dumping applies to the country of origin — circumvention via third-country routing is an EU criminal offence under customs law
• Injury undertakings: some exporters offer minimum price undertakings accepted by the Commission as an alternative to ADD — importers benefit from paying the minimum price without additional duty

Intrastat Reporting for EU Internal Trade

Companies whose intra-EU goods transactions exceed the annual Intrastat thresholds must submit monthly statistical declarations to Statistisches Bundesamt (Destatis) via the IDEV online portal. Intrastat is separate from VAT EC Sales Lists (Zusammenfassende Meldungen, ZM) — both may be required simultaneously. Intrastat data is used for EU trade statistics and is cross-checked against VAT reporting.

• 2026 dispatch threshold: €500,000 annual value of goods sent to other EU member states
• 2026 arrival threshold: €800,000 annual value of goods received from other EU member states
• Filing frequency: monthly; due by the 10th working day of the following month via IDEV portal
• Data required: 8-digit CN code, country of origin, country of dispatch/destination, statistical value, quantity, mode of transport
• Intrastat vs. ZM: Intrastat covers goods movements (statistics); ZM covers B2B services and goods in the VAT system (tax reporting) — both must be filed where relevant
• Penalties: fines up to €5,000 per late or missing Intrastat declaration under §26 StatG

Import VAT Deferral and Postponed VAT Accounting

Germany offers VAT-registered importers the option to defer payment of Einfuhrumsatzsteuer (import VAT) rather than paying it at the point of customs clearance. Under the Zahlungsaufschub (payment deferral) scheme authorised customs debtors can defer import VAT to the 26th of the month following import. This significantly improves cash flow for high-volume importers who would otherwise be financing 19% VAT on every shipment for 2–6 weeks before recovering it in the VAT return.

• Zahlungsaufschub: deferral of customs duties and EUSt payment for authorised importers; application to Zoll headquarters
• Authorised Economic Operator (AEO): EU-wide status available to businesses demonstrating compliance; benefits include simplified customs procedures and priority treatment
• Comprehensive guarantee: to defer duties, a bank or insurance guarantee covering maximum deferred amounts is required from Zoll
• Cash flow benefit: on €1 million/month of imports, deferring EUSt of €190,000 for 25 days saves approximately €1,200/month in financing costs at current interest rates
• E-commerce imports (IOSS): for goods ≤€150 sold direct to EU consumers, VAT can be collected at point of sale via IOSS registration — eliminating duty-collect-at-door friction

Import and Export Compliance for E-Commerce Businesses

E-commerce businesses importing goods for sale in Germany face both import duties (on non-EU goods) and complex VAT obligations depending on their business model. The EU's 2021 VAT e-commerce package changed the rules significantly: the €22 import VAT exemption was abolished; OSS and IOSS schemes were introduced; and VAT-registered marketplace platforms became liable for VAT on third-party sales.

• Abolition of €22 exemption (July 2021): all goods imported into the EU are subject to import VAT — no de minimis threshold for VAT
• IOSS (Import One Stop Shop): for goods ≤€150 sold direct to EU consumers; register in one EU state and report all EU import VAT centrally
• OSS (One Stop Shop): for B2C sales of goods already in the EU or digital services — report all EU VAT in one return
• Customs duty de minimis: goods with customs value ≤€150 are still exempt from customs duty (but NOT from VAT)
• Marketplace liability: German VAT law (§3 Abs. 3a UStG) makes online marketplaces deemed suppliers for VAT on non-EU sellers' sales — platforms collect and remit VAT directly
• Amazon FBA in Germany: storing goods in an Amazon Germany fulfilment centre creates a German Betriebsstätte and mandatory VAT registration from the first day of storage