Importing into Germany: VAT, duty and clearance
Germany applies a 19% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
19%
Duty relief
≤ €150
EORI
DE + 9 digits
What to know before shipping
- Consignments valued at or below EUR 150 are relieved from customs duty, but import VAT still applies.
- B2C sellers shipping from outside the EU should use IOSS for consignments up to EUR 150 to avoid the buyer paying VAT on delivery.
- Germany applies reduced VAT rates (7%) to a narrow list of goods; most e-commerce categories use the 19% standard rate.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
- Proof of origin (if claiming preferential duty)
Working example: a €500 consignment of apparel with €40 freight into Germany. Duty is charged at 12% on the goods value; import VAT is charged at 19% on the customs value plus any duty.
Questions about importing into Germany
Do I need an EORI number to import into Germany?
Yes. Every importer of record needs an EORI number registered with German customs (Generalzolldirektion). A VAT number alone is not enough.
Is import VAT charged on the shipping cost?
Yes. Import VAT is calculated on the customs value, which normally includes the goods value plus transport and insurance costs up to the EU border.