How is German import duty calculated?

Customs duty is a percentage of the CIF value — goods value plus international freight plus insurance. The percentage comes from the EU TARIC tariff for your commodity code and the country of origin, so it varies from 0% to over 17%.

What is the Einfuhrumsatzsteuer?

It is German import VAT. The base is the CIF value plus any customs duty plus inland transport to the destination, taxed at 19% (or 7% reduced). VAT-registered importers can usually reclaim it as input tax.

Is there a duty-free threshold for imports into Germany?

Yes. Consignments with an intrinsic value of EUR 150 or less are exempt from customs duty, though import VAT still applies from the first euro since the EUR 22 VAT exemption was abolished in 2021.

Does this include a preferential trade agreement rate?

Not automatically. If the goods qualify for origin under an EU free-trade agreement, enter the preferential (often 0%) duty rate yourself. You must hold the correct proof of origin to claim it.

Are my figures sent anywhere?

No. Every calculation runs entirely in your browser. Nothing you type is uploaded or stored, so you can model sensitive shipment values privately.

Germany Import Duty & Customs Calculator

This Germany import duty and customs calculator estimates the total landed cost of bringing goods into Germany — the customs duty, the import VAT (Einfuhrumsatzsteuer) and any inland transport — on top of the price you paid. It is built for online sellers, importers and anyone buying from outside the EU who needs to know the true cost before the parcel is released by customs.

How it works

Germany is part of the EU customs union, so the duty rules follow the Union Customs Code. Two charges stack up:

Customs duty is a percentage of the CIF value (goods value plus international freight plus insurance). The rate comes from the EU TARIC tariff for your commodity code and the goods’ origin. Consignments with an intrinsic value of <= EUR 150 are duty-exempt.
Import VAT is charged on a wider base: CIF value plus the customs duty plus inland transport to the delivery address, at the standard 19% rate (or 7% reduced for items such as books and most food).

The total landed cost is therefore CIF + inland transport + customs duty + import VAT.

Example

A EUR 1,000 shipment with EUR 80 freight and EUR 20 insurance gives a CIF value of EUR 1,100. At a 4.7% duty rate the duty is about EUR 51.70. Import VAT at 19% applies to 1,100 + 51.70 = 1,151.70, giving roughly EUR 218.82. The total landed cost is about EUR 1,370.52 — over 37% on top of the goods value once both levies are added.

Notes

The duty rate is the single biggest variable — always look up the correct TARIC commodity code rather than guessing. VAT-registered businesses can normally reclaim the import VAT, so for them the real cost is closer to the CIF value plus duty. This tool is an estimate and does not replace a formal customs declaration.

Germany Import Duty & Customs Calculator

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How it works

Example

Notes