ImportandExportTaxinGermany—Customs,VAT,andDutiesExplained

What is the import tax rate for goods entering Germany from outside the EU?

Germany applies the EU common customs tariff to non-EU imports. Duty rates vary by product from 0% to over 20% based on TARIC classification. Import VAT (Einfuhrumsatzsteuer) of 19% is also charged on the customs value plus duty under UStG §21.

Can I reclaim import VAT paid on goods entering Germany?

Yes, if you are VAT-registered in Germany. Import VAT paid to Zoll is deductible as Vorsteuer (input VAT) in the relevant return period. The Einfuhrabgabenbescheid (customs clearance document) is required as evidence. Non-registered businesses cannot reclaim it.

Do I need an EORI number to import goods through Germany?

Yes. Any business making commercial customs declarations for goods crossing an EU external border requires an EORI number. In Germany, EORI numbers are issued by BZSt at no charge via bzst.de, typically processed in 3–5 business days.

Is there any import duty on goods traded between EU member states?

No. Goods moving between EU member states circulate within the single market free of customs duties. VAT rules still apply and Intrastat statistical reporting is required above the annual thresholds set by Statistisches Bundesamt.

What VAT treatment applies to goods exported from Germany?

Exports to non-EU countries are zero-rated under UStG §4 Nr.1. The exporter does not charge VAT and must retain proof of export. Input VAT on related costs remains fully deductible, making exports effectively VAT-neutral for the exporter.

What is the ATLAS system and how does it work for customs clearance?

ATLAS (Automatisiertes Tarif- und Lokales Zoll-Abwicklungs-System) is the German Zoll's mandatory electronic customs declaration system. All import and export declarations must be submitted electronically via ATLAS. Businesses use certified customs software or a licensed customs agent (Zollagentur) to connect to ATLAS. The system processes declarations and releases goods, linking to the EORI number for identification.

What is the Ausfuhrnachweis and why is it critical for exporters?

The Ausfuhrnachweis (export proof/customs exit certificate) is the document required under UStG §6(4) to substantiate the zero VAT rate on exports to non-EU countries. Without it, the Finanzamt can deny the zero-rating and assess 19% VAT on the export turnover plus interest. The Ausfuhrnachweis is generated by ATLAS when goods physically exit the EU.

What are anti-dumping duties and which goods are affected?

Anti-dumping duties are additional tariffs imposed by the EU on specific goods from named countries where the European Commission has found dumping (selling below cost). They are charged on top of standard customs duties and import VAT. Commonly affected product categories include certain steel and iron products, ceramics, solar panels, bicycles, and chemical compounds from China. Check TARIC regulations at taxation-customs.ec.europa.eu before importing.

What is the BAFA export control process for dual-use goods?

Dual-use goods (products with both civilian and military applications) are subject to export control under EU Regulation 2021/821 and German AWV/AWG. Exporters must check whether their goods and destination require an export licence from BAFA (Bundesamt für Wirtschaft und Ausfuhrkontrolle). Exporting without the required licence is a criminal offence with penalties up to 15 years imprisonment for serious violations.

What are Intrastat reporting obligations for trade between EU member states?

Companies whose intra-EU goods transactions exceed the annual Intrastat thresholds must submit statistical declarations to Statistisches Bundesamt via the IDEV online portal. In 2026, the dispatch threshold is €500,000 and the receipt threshold is €800,000 annual value. Intrastat declarations are separate from VAT EC Sales Lists and must be filed monthly.

How does the Import One-Stop Shop (IOSS) work for e-commerce imports?

The Import One-Stop Shop (IOSS) allows non-EU businesses selling low-value goods (under €150) directly to EU consumers to register for VAT in one EU member state and report all EU import VAT centrally. This avoids customers being hit with surprise VAT charges on delivery. German-registered businesses can use German IOSS registration to cover all 27 EU states. Goods above €150 are subject to standard import procedures and Einfuhrumsatzsteuer.