Importing Into 🇩🇪 Germany
De Minimis Threshold
US$165
€150 EUR
Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.
The EU removed the €22 VAT exemption for low-value goods on 1 July 2021. Now all imported goods regardless of value are subject to VAT when sold to EU consumers. Customs duty de minimis remains at €150 — goods above €150 may attract customs duty. VAT is collected at import or via the Import One-Stop Shop (IOSS) for distance sellers.
As of: 2021-07-01
VAT / GST on Imports
19%
Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.
Required Documentation
| # | Document |
|---|---|
| 01 | Customs Import Declaration (ATLAS system or EU standard SAD) |
| 02 | Commercial Invoice |
| 03 | Packing List |
| 04 | Airway Bill or Bill of Lading |
| 05 | Certificate of Origin (for EU FTA preferential rates — CETA, EU-Japan EPA, GSP, etc.) |
| 06 | EUR.1 Movement Certificate or Invoice Declaration (for preferential origin) |
| 07 | Import Licence (for agricultural goods, textiles under quotas, dual-use goods) |
| 08 | CE Declaration of Conformity (for regulated products) |
Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →
Restricted Import Categories
- ⚠Firearms and weapons (Weapons Act — Waffengesetz; licence required)
- ⚠Medicines and pharmaceuticals (BfArM approval; personal use quantities only for travelers)
- ⚠Certain agricultural and food products (EU SPS rules)
- ⚠Plants and plant products (phytosanitary certificate from outside EU)
- ⚠Animals and animal products (health certificate required)
- ⚠Endangered species (CITES permit required)
- ⚠Certain chemicals (REACH regulation compliance)
Prohibited Import Categories
- ✗Narcotics and controlled substances
- ✗Nazi memorabilia and symbols (illegal in Germany)
- ✗Counterfeit goods
- ✗Pornographic material involving minors
- ✗Endangered species products without CITES permits
- ✗Certain weapons (automatic weapons, knives beyond legal limits)
Special Notes
- 01Germany follows EU customs rules — goods from within EU travel freely. Rules here apply to imports from outside the EU.
- 02VAT (Mehrwertsteuer — MwSt) is 19% standard, 7% reduced rate for food, books, and certain services.
- 03EU Customs Union means Germany's external tariff is the EU Common External Tariff (CET).
- 04Germany has extensive bilateral FTAs via the EU (EU-Canada CETA, EU-Japan EPA, EU-South Korea FTA, etc.).
- 05ATLAS (Automated Tariff and Local Customs Processing System) is used for customs declarations.
- 06CE marking required for many products sold in Germany/EU.
- 07Dual-use goods (military/civilian applications) require export licences even within the EU in some cases.
Documented Import Rules
Toys (CE Marking)
🇩🇪 Germany
EU Toy Safety Directive compliance mandatory
Cosmetics (Commercial)
🇩🇪 Germany
EU Cosmetics Regulation notification required
Food Supplements (Commercial)
🇩🇪 Germany
EU novel food regulations may restrict some supplements
Mobile Phones (Commercial)
🇩🇪 Germany
CE marking, WEEE registration required
Mobile Phones (Commercial)
🇩🇪 Germany
VAT applies; 0% customs duty under ITA
Watches (Commercial)
🇩🇪 Germany
2.5-4.5% duty + 19% VAT
Textiles (Commercial)
🇩🇪 Germany
19% VAT on all imports; duty varies by origin
Laptops
🇩🇪 Germany
Import duties and regulations apply for personal laptops
Used Cars
🇩🇪 Germany
Import duties and regulations apply for personal used cars
Estimate duties and VAT for a specific shipment into Germany.
Calculate Duty →