mport duty & taxes when importing i

mport duty & taxes when importing into Germany

Overview

Import duty and taxes are due when importing goods into Germany from outside of the EU whether by a private individual or a commercial entity. The import duty and taxes payable are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance.

Duty Rates

The duty rates applied to imports into Germany typically range between 0% (for example books) and 17% (for example Wellington Boots). Some products, such as Laptops, Mobile Phones, Digital cameras and Video Game consoles, are duty free. Certain goods may be subject to additional duties depending on the country of manufacture, for example Bicycles made in China carry an additional (anti dumping) duty of 48.5%.

VAT Rates

The standard VAT rate for importing items into Germany is 19%, with certain products, for example books, newspapers and magazines, attracting VAT at the reduced rate of 7%. VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due.