Import duty threshold
Since 1 Jul 2026 no duty relief under €150 (Reg. (EU) 2026/382). Until 1 Jul 2028: €3 flat duty per tariff line for consignments ≤ €150. VAT/IOSS unchanged. Travellers: separate allowances (€430/€300).
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Germany · Customs & Import · 2026
Germany Customs & Import: VAT, Thresholds, Removal Goods & Vehicle Import
VAT 19%ATLAS SystemEU Member
All customs information for Germany at a glance: VAT rates, import duty thresholds, the customs system (ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem)), removal goods regulations for private individuals and vehicle import requirements.
Note: This page is for general information only. The current regulations of GZD (General Directorate of Customs) are binding.
Last updated:
At a Glance
Germany – Key customs data
Value Added Tax
19 %
Standard rate
Reduced: 7 %
EU member: EU customs tariff (TARIC) applies. EUSt = import VAT.
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026 no duty relief under €150 (Reg. (EU) 2026/382). Until 1 Jul 2028: €3 flat duty per tariff line for consignments ≤ €150. VAT/IOSS unchanged. Travellers: separate allowances (€430/€300).
EORI Number
Required
Customs System
ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem)
Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate 19% applies to all imports. EU member: EU customs tariff (TARIC) applies. EUSt = import VAT.
Customs system
Germany uses ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem) for all customs declarations. All import declarations are submitted electronically through this system.
EORI number
An EORI number is required for all commercial imports into Germany.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Household goods that have been in use abroad for at least 6 months may be imported free of customs duty and import VAT. New and used items with demonstrable foreign use are eligible. The import is processed via ATLAS customs declaration at the competent customs office.
Form / Procedure
§ 12 EUStBV (Import VAT Exemption Ordinance), ATLAS declaration
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Removal goods to be imported within 12 months of establishing residence
Restricted / prohibited goods
Weapons without licence, narcotics, unauthorised medicines, invasive animal species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
6.5% duty from non-EU countries (EU members: duty-free)
VAT / Tax
19% import VAT (may be waived for relocation)
Special requirements
EC Certificate of Conformity (CoC) required. Individual type approval by TÜV/DEKRA without CoC. National type approval (§ 21 StVZO) as alternative.
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in Germany.
What is the VAT rate on imports into Germany?
The standard VAT rate in Germany is 19%. Reduced rate: 7%. EU member: EU customs tariff (TARIC) applies. EUSt = import VAT.
What are the low-value / import threshold rules for Germany?
Since 1 Jul 2026 no duty relief under €150 (Reg. (EU) 2026/382). Until 1 Jul 2028: €3 flat duty per tariff line for consignments ≤ €150. VAT/IOSS unchanged. Travellers: separate allowances (€430/€300).
Which customs system does Germany use?
Germany uses ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem). Authority: GZD (General Directorate of Customs). https://www.zoll.de
How can I import my removal goods duty-free into Germany?
Household goods that have been in use abroad for at least 6 months may be imported free of customs duty and import VAT. New and used items with demonstrable foreign use are eligible. The import is processed via ATLAS customs declaration at the competent customs office.
Which form do I need for removal goods into Germany?
Required: § 12 EUStBV (Import VAT Exemption Ordinance), ATLAS declaration. Minimum stay: At least 12 months of residence outside the EU. Deadline: Removal goods to be imported within 12 months of establishing residence.
How do I import a vehicle into Germany? What taxes apply?
Customs duty: 6.5% duty from non-EU countries (EU members: duty-free). VAT/Tax: 19% import VAT (may be waived for relocation). EC Certificate of Conformity (CoC) required. Individual type approval by TÜV/DEKRA without CoC. National type approval (§ 21 StVZO) as alternative.