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What customs and VAT do I pay when ordering from China, USA or the UK? How much can I bring back from holiday duty-free? This page explains German customs thresholds clearly – with current rates and practical examples.
Depending on the type of import – parcel, travel luggage or gift – different thresholds apply.
€3 flat
Since 1 Jul 2026 the €150 duty relief is gone (Reg. (EU) 2026/382). Until 1 Jul 2028: €3 flat duty per declared line for distance sales (IOSS or postal) ≤ €150. VAT 19% (or 7%) remains. Private gifts up to €45: separate regime.
€300
When entering from non-EU countries (land/sea): goods up to €300 are duty-free. For air and sea arrivals the threshold is €430.
€45
Gift shipments between private persons up to €45 are duty and tax free. Condition: both sender and recipient must be private individuals.
Note: Thresholds refer to the goods value (purchase price). Transport costs are not included. The relevant value is what the recipient paid for the goods.
Three possible charges – varying by product.
19%
Import VAT applies to commercial shipments even below €150 (IOSS since 2021), and to all consignments above €150. Standard rate 19%; reduced rate 7% for certain goods (e.g. books, food).
0–17%
Customs rate depends on the tariff code (HS code/TARIC) and country of origin. Typical rates: 0% (books, laptops), 3.5% (smartphones), 6.5% (clothing from China), 12% (shoes).
if appl.
For certain goods (alcohol, tobacco, energy products, coffee) excise duty may also apply, in addition to VAT and customs duty.
ℹ️ Calculation basis is the customs value (CIF value): goods value + shipping costs to EU border. VAT is calculated on customs value + customs duty.
Concrete scenarios – what do you actually pay?
• Order €80: VAT 19% = €15.20 only. No customs duty.
• Order €200 (clothing): duty 6.5% on €200 = €13. VAT 19% on (€200 + €13) = €40.47. Total: approx. €53.47.
• Order €120 (sneakers): VAT 19% = €22.80 plus transitional €3 flat duty (≤ €150, since 1 Jul 2026).
• Order €300 (sneakers): duty 17% on €300 = €51. VAT 19% on (€300 + €51) = €66.69. Total: approx. €117.69.
• Since 1.1.2021 UK is a third country. Since 1 Jul 2026 like China/USA: VAT + €3 flat duty for consignments ≤ €150 (transition until 2028).
• Goods with proven UK origin (certificate): 0% duty (EU-UK Trade and Cooperation Agreement), but still VAT 19%.
What can I bring back from holiday – and what happens if I exceed the limits?
Land and sea travel: up to €300 duty-free. Air and cruise travel: up to €430. Limits apply per person. Children aged 15+ receive the same allowance.
Goods between the threshold and €700: flat rate 17.5% on total value (covering all duties incl. VAT). Above €700: standard duty by tariff code + VAT.
Quantity limits apply regardless of value: 200 cigarettes, 50 cigars, 250g pipe tobacco, 1L spirits (>22% vol.) or 2L lighter spirits, 4L wine, 16L beer. Age: at least 17.
Goods above the threshold must be actively declared at the red channel at customs. Failure to declare risks penalty duties and confiscation. When in doubt: always declare.
The EU customs reform brings important changes – including for private individuals and e-commerce.
Since 1 Jul 2026 the €150 duty relief is abolished (Reg. (EU) 2026/382). Until 1 Jul 2028 a transitional €3 flat duty per tariff line applies for consignments ≤ €150. VAT/IOSS remains separate. Platforms and importers must collect/pay duties correctly.
The EU's new Import Control System 2 (ICS2) is fully rolled out in 2026. All shipments must be pre-declared electronically (Entry Summary Declaration – ENS). Affects parcel carriers, freight forwarders and e-commerce platforms.
The EU Customs Data Hub is part of longer-term UCC modernisation and is rolling out stepwise (e-commerce core functions targeted around 2028) — not everything has been live since July 2026.
Common questions about customs thresholds, online shopping and imports into Germany.
Since 1 Jul 2026 there is no duty relief under €150 (Reg. (EU) 2026/382). Until 1 Jul 2028 a transitional €3 flat duty per declared line applies for distance sales (IOSS or postal) ≤ €150, plus import VAT (19% or 7%). Couriers may still charge handling fees.
Above €150, in addition to VAT (19%), customs duty applies according to the HS code of the goods. Rates typically range from 0–17% depending on the product. The customs value is the transaction value including transport costs to the EU border.
When entering from non-EU countries, goods up to €300 (€430 for air/sea travel) are exempt from duties and taxes. Specific allowances apply: 200 cigarettes, 1 litre spirits, 4 litres wine, 16 litres beer.
Yes. Since Brexit (1 January 2021), the UK is a non-EU country. Since 1 Jul 2026 the same rules as for China/USA apply: VAT plus transitional €3 flat duty for consignments ≤ €150; above that, duty by HS code. Products with proven UK origin may benefit from preferential rates under the EU–UK Trade and Cooperation Agreement.
Since 1 Jul 2026 the €150 duty relief is abolished (Reg. (EU) 2026/382). Until 1 Jul 2028 a transitional €3 flat duty per line applies for distance sales ≤ €150 (IOSS/post). VAT/IOSS remains separate; traveller and gift regimes are unaffected.
The customs value equals the transaction value – the price actually paid or payable for the goods, plus costs for transport and insurance to the EU border (CIF value), based on the invoice or purchase contract.
Yes: Zoll.de (official German Customs website) offers a free online duty calculator for travellers and postal shipments. For precise import duties, use the EU Commission TARIC calculator.
Glossary terms
Legal bases and authority pages — current official versions always prevail.
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