First: The three key points you must know when importing
| Item | Explanation |
|---|---|
| Zoll (customs duties) | Customs duties on goods depending on their type, calculated as a percentage of the customs value of the goods. |
| Einfuhrumsatzsteuer (EUSt) | Import VAT (similar to standard VAT) at a rate of 19% or 7%. |
| EORI number | A customs registration number required for customs clearance (a unified European identification number). |
What is it?
An identification number that every importer or exporter within the European Union must obtain.
Is it mandatory?
Yes. You cannot clear any shipment from outside the EU through customs without an EORI number.
How do you obtain it?
Via the website of the German customs authorities:
https://www.zoll.de
You can submit the application online or via Form 0870a (PDF).
Processing is free of charge and usually takes 3–5 working days.
Customs duties are calculated based on:
HS code (customs tariff code of the goods)
→ precisely defines the type of product.
Country of origin (Ursprungsland)
→ some countries benefit from preferential trade agreements.
CIF value, i.e. the total of:
goods value
shipping/freight costs
insurance
A specific customs duty rate is then applied depending on the type of product (for example between 0% and 12%).
How do you find the exact rate?
Via the European TARIC database:
https://ec.europa.eu/taxation_customs/dds2/taric
| Item | Details |
|---|---|
| Standard rate | 19% (similar to the standard domestic VAT rate). |
| Reduced rate | 7% for certain products (for example books and some food items). |
| Calculated on | Goods value plus customs duty plus freight and insurance costs. |
The import VAT (EUSt) is payable at the time of customs clearance.
If you are an entrepreneur/business, you may later reclaim it as input VAT (Vorsteuer) through your tax return.
| Item | Amount (€) |
|---|---|
| Goods value (invoice) | 5,000 € |
| Freight and insurance | 500 € |
| Total CIF value | 5,500 € |
| Customs duty (e.g. 5%) | 275 € |
| Import VAT (19% of 5,775 €) | 1,097.25 € |
| Total payable to customs | = 275 € + 1,097.25 € = 1,372.25 € |
Yes, in practice you will usually need:
Commercial invoice
Packing list
Freight document (Airway bill / Bill of lading)
Certificate of origin (Ursprungszeugnis) – especially if you apply for a reduced customs rate
EORI number
Electronic customs declaration via ATLAS, usually handled by a customs broker (Zollagent) or freight forwarder
| Warning | Explanation |
|---|---|
| Do not attempt to clear the goods yourself if you are inexperienced. | Use a professional customs broker or freight forwarder. |
| Avoid misdeclaring the value of the goods. | This can lead to fines, additional assessments and rejection of customs clearance. |
| Be careful with prohibited or restricted products. | Such as certain foods, dietary supplements or chemicals. |
The editorial team of the website makes every effort to provide accurate information through extensive research and consultation of multiple sources when writing articles. Nevertheless, errors may occur or some information may be uncertain or become outdated. Therefore, please treat the information in these articles as an initial reference only and always consult the relevant authorities to obtain definitive and legally binding information.
