How to Calculate Duties and Taxes on Imports to Germany

How to Calculate Duties and Taxes on Imports to Germany involves a multi-step process governed by the European Union's Common Customs Tariff and national tax laws. Import duties and taxes depend on the product's classification (HS Code), its customs value, and its country of origin. While commercial shipments valued at €150 or less are exempt from customs duties, all commercial goods are subject to Import VAT (Einfuhrumsatzsteuer or EUSt) from the first Euro, meaning the tax de minimis threshold is €0. The calculation is overseen by the Generalzolldirektion (German Customs) and processed through the ATLAS customs system.

Customs duties in Germany are determined by the Common Customs Tariff (CCT) of the European Union, which is applied to goods imported from non-EU countries. The duty rate is primarily based on the product's classification using the Harmonized System (HS) code, which is extended to the 8-digit Combined Nomenclature (CN) code for tariff purposes, and further to the 10-digit TARIC code for specific EU measures like anti-dumping duties or quotas. The country of origin is also critical, as goods from countries with a Free Trade Agreement (FTA) with the EU may qualify for preferential, reduced, or zero duty rates. The duty de minimis threshold is €150, meaning commercial shipments with a customs value of €150 or less are not charged customs duties.

The process to calculate duties and taxes on imports to Germany begins with determining the customs value, which is the basis for both the customs duty and the Import VAT (EUSt). The customs valuation basis in Germany, following the Union Customs Code (UCC), is primarily the Transaction Value of the imported goods. This value is generally the price paid for the goods, plus certain costs that must be added if not already included in the invoice price. These additions typically include freight and insurance costs up to the point of entry into the EU customs territory, making the valuation method similar to a Cost, Insurance, and Freight (CIF) basis for calculation purposes.

To estimate the total landed cost, importers must first correctly classify their goods using the 8-digit CN or 10-digit TARIC import classification codes. Once the correct tariff rate is identified, the customs duty is calculated as a percentage of the customs value. The Import VAT (EUSt), which is the German equivalent of GST or sales tax on imports, is then calculated on the sum of the customs value, the customs duty, and any other charges (like domestic freight) up to the first destination in Germany. This is how import tax calculator Germany tools derive their figures.

It is vital to understand how import duty is calculated in Germany, as the €150 duty de minimis threshold only applies to the customs duty itself. The tax de minimis threshold for Import VAT is €0 for commercial goods, meaning all imports, regardless of value, are subject to VAT. For B2C eCommerce shipments up to €150, the Import One Stop Shop (IOSS) is the special regime that allows the seller to collect and remit the VAT at the point of sale, granting an exemption from Import VAT at the border. For all other imports, the Import VAT must be paid to the Generalzolldirektion (German Customs) upon clearance through the ATLAS system.

Germany's customs procedures are heavily influenced by EU-wide special regimes. The Import One Stop Shop (IOSS) is the most significant special rule for B2C eCommerce, simplifying VAT compliance for distance sales of goods up to €150. Furthermore, the Carbon Border Adjustment Mechanism (CBAM) is a new levy on carbon-intensive imports (like cement, iron, steel, and aluminium) that is in its transitional reporting phase throughout 2025, with financial obligations beginning in 2026. Importers of these goods must register and comply with quarterly reporting requirements to the Generalzolldirektion.