Import duty and VAT calculator for Germany
Estimate the import duty and German import VAT on a shipment from outside the EU, and see the total tax and the landed cost.
How the calculation works
There are three steps, and each one builds on the one before.
- Customs value. Normally this is the CIF value at the EU border: the price of the goods plus freight and insurance up to that point.
- Import duty equals the customs value multiplied by the duty rate. The rate comes from the commodity code of the goods in the EU TARIC database.
- Import VAT (Einfuhrumsatzsteuer) is charged on the customs value plus the duty, plus transport costs to the first destination in the EU if they are not already included. The standard German rate is 19 percent, and a reduced 7 percent applies to a limited list of goods.
A worked example
Goods cost EUR 10,000 and freight and insurance to Hamburg add EUR 1,000, so the customs value is EUR 11,000. At a 5 percent duty rate the duty is EUR 550. The VAT base is 11,000 + 550 = EUR 11,550, and 19 percent of that is EUR 2,194.50. Total tax is EUR 2,744.50 and the landed cost is EUR 13,744.50. A VAT-registered business can normally reclaim the import VAT, which leaves EUR 11,550 as the real cost.
What the calculator does not include
- Anti-dumping and additional duties
- Some goods from certain countries carry extra duties on top of the normal rate.
- Excise duty
- Goods such as alcohol, tobacco and energy products are taxed separately.
- Currency conversion
- Customs converts foreign currency at its own exchange rate, which can differ from the rate you paid.
- Fees
- Customs clearance, handling, storage and transport are not part of duty and VAT.
Where to find the duty rate
Start with the commodity code (HS code) of your goods, then look up the rate for that code in TARIC, the EU’s online customs tariff. If the classification is unclear, you can apply to German customs for a binding tariff information (BTI), which fixes the code for your product. Classification is where most estimates go wrong, so check it before relying on a figure.
When the result is only an estimate
This is a planning figure, not tax or customs advice. The customs declaration decides what is actually payable, and the customs office can adjust the value, the commodity code or the duty rate. Preferential origin, special procedures and the rules for low-value parcels can all change the outcome.
We prepare the declaration as part of customs clearance in Germany. For the freight side of the landed cost, see sea freight and the CBM calculator. TradeRoute EU can confirm the commodity code with you before the goods ship.
Common questions about import duty and VAT
How is import duty calculated?
Customs value multiplied by the duty rate for the commodity code. The customs value is normally goods plus freight and insurance to the EU border.
How is import VAT calculated in Germany?
The base is the customs value plus duty, plus transport to the first EU destination if it is not already included. The standard rate of 19 percent, or 7 percent for reduced-rate goods, is applied to that base.
Can I get the import VAT back?
VAT-registered businesses can normally reclaim import VAT through their VAT return. Private buyers cannot. Ask your tax adviser how it applies to you.
Do freight and insurance count towards the customs value?
Yes, up to the point where the goods enter the EU. Costs after that point are not part of the customs value, but they can enter the VAT base.
Where do I find the duty rate for my product?
Look up the commodity code in TARIC, the EU’s tariff database. For a firm answer on classification, apply for a binding tariff information.
More free tools
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Send us the goods description, the commodity code if you have it, and the origin port. TradeRoute EU replies within 24 business hours with an itemised quote, with clearance in Germany shown as its own line.
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