SuanSupply
The short version
- Goods from China entering Germany pay the EU's common customs duty (the same rate in all 27 EU countries, set by HS code in TARIC) plus Germany's import VAT of 19%.
- Parcels sold online to EU consumers with a value up to EUR 150 pay a flat EUR 3 customs duty per item since July 1, 2026, instead of the old duty-free rule. The European Commission has announced a further EUR 2 handling fee per item from November 1, 2026.
- To import for your business you need a free EORI number from German Customs (Generalzolldirektion), the right HS code, and products that meet EU rules (CE marking where required, and a responsible EU operator under the GPSR).
- Illustrative: on a EUR 2,000 order with EUR 300 freight and a 4% duty rate, you pay about EUR 546.48 at the border in Germany. A VAT-registered business can usually reclaim the import VAT.
What do you pay to import from China into Germany?
Importing from China into Germany means paying EU customs duty on the customs value, then Germany's import VAT of 19% on the value plus duty. The duty rate depends on the product's HS code and is the same anywhere in the EU; the VAT rate is Germany's own.
| Charge | Rate | Applies to |
|---|---|---|
| EU customs duty | Set by HS code (0% to over 10%) | Business imports, and all goods over EUR 150. Look up your code in TARIC |
| Anti-dumping or countervailing duty | Product specific | Some products from China, on top of normal duty. Access2Markets |
| Flat duty on low-value parcels | EUR 3 per item | Online sales to consumers, parcels up to EUR 150, July 1, 2026 to July 1, 2028 |
| Union handling fee (announced) | EUR 2 per item | Online sales to consumers, from November 1, 2026, per the European Commission |
| Import VAT in Germany | 19%, reduced rates 7% | Customs value plus duty (and some transport costs) |
| Broker or carrier fees | Varies | Customs declaration and handling, charged by your forwarder, courier or post |
Recent VAT change: Food served in restaurants and catering moved from 19% to 7% on January 1, 2026 (drinks stay at 19%); standard rate unchanged at 19% (source).
Worked example: a EUR 2,000 order into Germany
Illustrative numbers: a business order of EUR 2,000 of goods, EUR 300 for freight and insurance to the EU border (so a CIF customs value of EUR 2,300), and a duty rate of 4% for its HS code. Your real duty rate comes from TARIC.
| Line | Amount |
|---|---|
| Goods | EUR 2,000.00 |
| Freight and insurance to the EU border | EUR 300.00 |
| Customs value (CIF) | EUR 2,300.00 |
| Customs duty at 4% (illustrative) | EUR 92.00 |
| VAT base (value plus duty) | EUR 2,392.00 |
| Import VAT at 19% | EUR 454.48 |
| Total due at the border | EUR 546.48 |
Illustrative. Broker fees and transport after the border are extra. A VAT-registered business can usually deduct the import VAT in its VAT return.
A consumer parcel instead: a EUR 40 order to a buyer in Germany with two different products (two items) pays EUR 6 flat duty, and VAT of about EUR 8.74 at 19% on EUR 46 (illustrative). With IOSS the seller collects that VAT at checkout, so the buyer pays nothing more at the door.
Who do you register with in Germany?
- Customs: German Customs (Generalzolldirektion) (Zoll (Generalzolldirektion)).
- EORI number: free and required for every customs declaration. Apply via German Customs (Generalzolldirektion). Non-EU businesses get one in the first EU country where they clear goods.
- VAT: import VAT is charged at Germany's rates (official VAT rates). Selling to consumers across the EU? IOSS covers parcels up to EUR 150.
- Currency: EUR. Languages: German.
How do goods from China arrive in Germany?
Sea freight from China usually arrives at Port of Hamburg, Bremerhaven (bremenports). The main cargo airport is Frankfurt Airport. Small parcels sent by post are delivered by Deutsche Post (DHL Group) after customs.
- From October 1, 2026 EORI applications must be made through the Customs Portal; the paper 0870 form series is accepted only in exceptional cases. (source)
Which product rules apply?
- CE marking for products covered by EU safety laws (toys, electronics, machinery and more). The importer must make sure the product complies (European Commission).
- General Product Safety Regulation (GPSR) since December 13, 2024: consumer products sold in the EU need a responsible economic operator in the EU, with contact details on the product or packaging (European Commission).
- Trade defence: check whether your product carries an EU anti-dumping duty before you order.
How do you import from China to Germany, step by step?
- Find your HS codeClassify the product and check its EU duty in TARIC. Our HS code guide shows how.
- Get an EORI numberFree, from German Customs (Generalzolldirektion) if you are established in Germany.
- Agree the IncotermFOB, CIF or DDP decides who pays freight and duty. See Incoterms explained.
- Check product rulesCE marking where required, labels in the local language, and a GPSR responsible person.
- Price the full landed costDuty, VAT, freight and fees per unit, with the free landed cost calculator.
- Book a forwarder or courierThey file the customs declaration in the EU and pass on duty, VAT and fees.
Want factory quotes without the guesswork?
Tell us what you need and we reach out to Chinese factories for you, free during our test. Or price every order with our Pricing and Landed Cost Calculator: pay once, no subscription, no account, data stays on your device.
Frequently asked questions
What is the import VAT rate in Germany?
The standard VAT rate in Germany is 19%, reduced rates 7%, charged on the customs value plus duty. Source: Germany's tax authority and the European Commission's VAT rates table, checked October 2026.
How much customs duty do I pay on goods from China in Germany?
The EU common customs tariff applies, so the rate is the same in every EU country and depends on the HS code. Look it up in TARIC. Some Chinese products also carry anti-dumping duties.
Is there still a EUR 150 duty-free limit in Germany?
No. Since July 1, 2026, parcels up to EUR 150 sold online to consumers pay a flat EUR 3 customs duty per item instead. Business imports pay the normal duty rate from the first euro.
Do I need an EORI number?
Yes, for any customs declaration in the EU. It is free. Businesses established in Germany get it from German Customs (Generalzolldirektion).
Can I reclaim the import VAT?
A VAT-registered business can usually deduct import VAT in its VAT return. Check the rules with your accountant or the tax authority.
Rates as of October 16, 2026, from official EU and Germany sources. Examples marked illustrative are ours. General information, not customs or tax advice: confirm with a licensed customs broker. SuanSupply is not affiliated with the European Union or any government agency.