🇬🇧 United Kingdom → 🇩🇪 Germany
UK-EU Trade and Cooperation Agreement (TCA)
Compliance path
Post-Brexit TCA applies from 2021-01-01. 0% tariff available for UK/EU-origin goods accompanied by a Statement on Origin. VAT is payable on import into Germany at 19% standard rate. IOSS / OSS schemes handle most consumer e-commerce.
Commonly shipped items on this lane
1. Can I bring goods from United Kingdom to Germany?
Travellers entering Germany from United Kingdom are subject to Germany's personal allowances and declaration rules. The Zollkriminalamt / Zoll (German Customs — Federal Customs Administration) sets allowances for alcohol, tobacco, and personal goods. Anything above the allowance must be declared at the red channel.
- Alcohol allowance: 4 L
- Cigarette allowance: 200
- Personal-goods allowance: ~USD 540
- Cash declaration threshold: USD 11000
2. Can I post goods from United Kingdom to Germany?
Parcels move through Germany's postal-customs flow. Typical transit time on this lane is 3 days. Every international parcel needs a CN22 (under ~USD 300) or CN23 (above) customs declaration. Use accurate descriptions and HS codes — vague labels are the single biggest cause of postal customs holds.
Deutsche Post DHL and customs coordinate for international parcel clearance. VAT applies to all imported goods. Items above €150 customs value require payment of customs duty. Prohibited items are seized by customs.
3. Can I import commercially from United Kingdom to Germany?
Yes. Commercial importers into Germany need an importer of record, a customs declaration filed with Zollkriminalamt / Zoll (German Customs — Federal Customs Administration), a commercial invoice, a packing list, and goods classified to the appropriate HS code. Some categories (food, plants, animals, medicines, electronics, chemicals, weapons, art) require additional permits or certificates.
4. Duties, VAT/GST and de minimis
Originating goods qualify for UK-EU Trade and Cooperation Agreement (TCA) preferential duty — often 0% — provided rules-of-origin criteria are met. Germany levies 19% VAT/GST on commercial imports. Postal / courier de minimis: €150 EUR.
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.
5. FTA + rules of origin
UK-EU Trade and Cooperation Agreement (TCA) is in force on this lane. To claim preferential duty, the goods must meet the agreement's rules of origin (typically a regional value content threshold or a tariff-shift test) and the importer must hold a Certificate of Origin or origin declaration.
See: All FTAs
6. Documents you may need
- Commercial invoice (every commercial shipment).
- Packing list.
- Transport document — air waybill (AWB) or bill of lading (B/L).
- Customs declaration (filed by importer of record or broker).
- Certificate of Origin or origin declaration to claim UK-EU Trade and Cooperation Agreement (TCA) preference.
- Sector permits where applicable: phytosanitary, veterinary, medicines, telecom, weapons, art.
- Importer EORI / tax-ID where required by Germany.
7. Common problems on this route
- Undervaluation flagged at clearance, leading to revaluation and back-duty.
- Incorrect HS classification — duty rate moves up an entire tariff line.
- Missing origin documentation: FTA preference lost, MFN duty assessed.
- Vague descriptions on CN22 / CN23: parcel held pending clarification.
- Sanctions / dual-use screening for sensitive commodities.
- Biosecurity holds on food, plant, animal and wood-packaging items.
- Lithium-battery air-cargo refusal for non-compliant packaging.
8. High-risk item categories
- mobile phones commercial — restricted
- mobile phones commercial — restricted
- watches commercial — restricted
- wine — restricted
- perfume fragrance — restricted
- wine — restricted
- chocolate — restricted
Generally restricted categories into Germany:
- 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)
9. Official sources
- Zollkriminalamt / Zoll (German Customs — Federal Customs Administration) — destination customs authority.
- His Majesty's Revenue and Customs (HMRC) — origin customs authority.
- Germany country profile — full source panel and rule index.
- FTA registry — search for UK-EU Trade and Cooperation Agreement (TCA).
10. Related tools
Frequently asked questions
Can I bring goods from United Kingdom to Germany as a traveller?
Yes. Travellers from United Kingdom entering Germany are subject to Germany's personal allowances and declaration rules. Alcohol allowance: 4 L. Cigarette allowance: 200. Personal goods allowance: ~USD 540. Declare anything above these limits at the red channel.
Can I send a parcel from United Kingdom to Germany?
Yes — parcels move through Germany's postal-customs flow. Typical transit: 3 days. De minimis: €150 EUR. Always attach a CN22 or CN23 declaration with accurate description, value, and HS code.
Can I import commercially from United Kingdom to Germany?
Yes. Commercial imports into Germany require an importer of record, customs declaration via Zollkriminalamt / Zoll (German Customs — Federal Customs Administration), commercial invoice, packing list, and HS-classified goods. UK-EU Trade and Cooperation Agreement (TCA) preferential duty is available if origin requirements are met.
What duties and taxes apply on this lane?
Originating goods qualify for UK-EU Trade and Cooperation Agreement (TCA) preferential rates (often 0%). Germany levies 19% VAT/GST on commercial imports. De minimis below €150 EUR.
Do I need a Certificate of Origin?
Yes — to claim UK-EU Trade and Cooperation Agreement (TCA) preferential duty, the consignment must be accompanied by a Certificate of Origin or origin declaration meeting the agreement's rules-of-origin criteria. Without it, MFN duty applies.
What is Germany's cash declaration threshold for travellers?
Travellers entering Germany must declare cash and equivalent bearer instruments above USD 11000.
What documents should I prepare?
Minimum: commercial invoice, packing list, transport document (AWB or B/L), and customs declaration. Add a Certificate of Origin if claiming FTA preference. Sensitive categories (food, plants, animals, medicines, electronics, dangerous goods) need sector-specific permits or certificates.
What can go wrong on this lane?
Common problems: undervaluation flagged at clearance, incorrect HS code triggering a higher duty, missing origin documentation losing the FTA preference, parcel held for vague description on CN22/CN23, sanctions / dual-use screening on certain commodities, and biosecurity holds on food / plant / animal products.
Country profiles
Reference only — not legal or customs advice. Customs rules change frequently. Always verify against the destination's customs authority before acting on any rule on this page.