Taxes on international trade, import and export

Taxes on international trade: import and export in Germany
(Zoll- und Steuerrecht bei Import & Export)

1. Are international trade activities subject to tax?

Yes, clearly.
Both imports (Import) and exports (Export) to and from Germany are subject to customs and tax rules. The exact treatment depends on:

• the type of goods,

• the country of origin or destination,

• the status of the buyer (private person, business, within or outside the EU).

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Types of taxes and charges on international trade

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1. Importing from non-EU countries (e.g. China, Türkiye, USA)

When importing goods from outside the European Union, the following typically apply:

• Import VAT (Einfuhrumsatzsteuer, EUSt): 19% on the customs value (goods + freight + customs duties).

• Customs duties (Zoll): depending on the product type and HS code.

• Potential additional charges: e.g. anti-dumping duties, environmental or special sector levies.

These amounts must be paid upon entry of the goods into Germany. In practice, the carrier or courier service (e.g. DHL, FedEx, UPS) often handles customs clearance and advances the charges, then invoices the importer.

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2. Importing from EU member states (Intra-EU trade)

• No customs duties are levied within the EU.

• In B2B transactions between VAT-registered companies with valid VAT IDs (Umsatzsteuer-ID), import VAT in the classical sense is usually not charged; instead, the reverse charge mechanism for intra-Community acquisitions applies.

• The purchases must be reported in the regular VAT returns (e.g. in the Anlage UR and other declarations).

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3. Exporting from Germany to non-EU countries

• Such transactions are treated as “exports to third countries” (Ausfuhrlieferung / lieferung in Drittland).

• They are zero-rated for German VAT (0%).

• However, the exporter must keep customs proof of export (Ausfuhrnachweis), documenting that the goods have actually left the EU customs territory.

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Legal and administrative requirements for traders

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How is import tax calculated in practice?

Example: Import from China

• Goods value: 1,000 €

• Freight: 100 €

• Customs duties: 50 € (e.g. 5% of the goods value)

Customs value (Zollwert) = 1,000 + 100 + 50 = 1,150 €

Import VAT (EUSt) at 19% = 1,150 × 19% = 218.50 €

→ Total amount payable on import =
1,000 + 100 + 50 + 218.50 = 1,368.50 €

If you are registered as a VAT-liable business in Germany, you can usually deduct the EUSt as input VAT (Vorsteuer) in your VAT return later.

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Key terms (German – English/Arabic)

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Summary

• Imports from non-EU countries are generally subject to import VAT (EUSt) and possibly customs duties and special charges.

• Intra-EU trade between businesses (B2B) can be carried out without customs duties and often with a reverse-charge VAT mechanism, provided that the VAT ID is valid and reports are filed correctly.

• Exports to non-EU countries are usually zero-rated for German VAT, as long as proper export evidence is maintained.

• A properly registered business, a VAT ID and an EORI number are key requirements for compliant international trade.

• Failure to comply with customs and tax obligations can lead to significant back taxes, penalties, and customs fines.

The editorial team of this website aims to provide accurate information based on thorough research and multiple sources. Nevertheless, errors may occur or some details may remain uncertain. Therefore, you should treat this article as an initial point of orientation and always consult qualified tax advisers or the competent authorities (tax office, customs) for binding and up-to-date information.