Importing books and Qur’ans in non-commercial quantities for mosque associations: when is a shipment considered commercial?
Mosque associations and religious institutions in Germany are among the main organisations that import religious books and Qur’an copies to distribute to worshippers and students. However, the import of such materials is subject to clear customs rules that distinguish between private or charitable, non-profit shipments and commercial shipments that are treated as taxable goods.
A shipment is typically regarded as non-commercial / non-profit if:
the imported quantities are limited and reasonable,
the books and Qur’ans are used for educational or religious purposes within the framework of the association,
and they are distributed free of charge to worshippers, students, or participants in classes and activities.
In addition:
The shipment should be accompanied by documents proving the non-profit nature of the import, such as:
an official letter from the mosque association explaining the purpose of the shipment,
or a copy of the association’s registration or articles of association.
The quantity must not exceed the plausible needs of the association’s charitable and educational activities, and should correspond to:
the number of beneficiaries,
and the scale of the ongoing programmes or classes.
A shipment is usually classified as commercial if, for example:
the imported quantities are very large, clearly exceeding the needs of local non-profit activities (e.g. importing thousands of copies of books or Qur’ans),
the shipment is intended for sale or for distribution at a profit,
the shipment is not accompanied by clear documents proving non-commercial or charitable use,
or there are frequent, large shipments, suggesting a regular commercial activity.
In such situations, customs authorities are likely to treat the goods as trading stock.
If customs classify the shipment as commercial, the following consequences apply:
Customs duties
Customs duties may be levied depending on:
the tariff code,
and the type of printed material (religious literature, educational books, etc.).
Import VAT (Einfuhrumsatzsteuer)
A value-added tax on imports of currently 19% is due on:
the value of the books and Qur’ans,
plus shipping and insurance costs, if applicable.
Additional formal requirements
A detailed commercial invoice is usually required,
along with standard import documentation (e.g. customs declaration, shipping documents).
Attach an official letter from the association
Preferably on official letterhead with stamp, stating:
the purpose of the shipment (educational programmes, free distribution to worshippers, mosque library, etc.),
that the books and Qur’ans are not intended for sale,
and that the association is a non-profit entity.
Keep quantities reasonable and need-based
Import quantities that match:
the size of the congregation,
the number of students in classes,
and the actual capacity of your activities,
to avoid the impression of commercial trading.
Use reputable shipping companies and clearly declare the nature of the goods
Choose carriers familiar with:
charitable shipments,
and customs documentation.
In the customs contents declaration, clearly indicate:
“books and Qur’ans for non-commercial / charitable use by a mosque association”.
Keep all import documentation
Such as:
the association’s cover letters,
shipping invoices,
donation documents (if any),
and correspondence with donors or publishers,
in case of future customs audits.
Submission of basic documents to customs
an official letter from the association explaining the purpose,
shipping documents (freight or courier invoice),
and a detailed description of the shipment’s contents.
Prior contact with customs authorities
For medium-sized or large shipments, it is advisable:
to contact the competent customs office in advance,
to clarify the non-commercial status where possible and avoid misunderstandings.
Requesting clarification where needed
If there are any doubts or questions, the association can:
request a written clarification or statement from the competent authority,
to document the non-commercial character of the shipment.
| Shipment status | Definition | Customs impact |
|---|---|---|
| Limited quantity for charitable / mosque use | Non-commercial / non-profit | Possible exemption or reduction of duties/taxes |
| Large quantities or intended for sale | Commercial shipment | Customs duties and 19% import VAT apply |
By following these guidelines, mosque associations can import books and Qur’an copies into Germany smoothly and lawfully, minimise the risk of unexpected customs issues, and ensure that these materials reach their intended recipients in a purely religious, educational and charitable context.
The editorial and writing team of this website strives to provide accurate information based on thorough research and multiple sources. However, errors may occur or certain details may be incomplete or not fully verified. The information in this article should therefore be regarded as an initial reference only. For definitive and legally binding information, always consult the competent authorities, particularly customs and tax offices.
