Germany · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
German trade with non-EU countries goes through German customs (Zoll) with an EU EORI number. You classify goods in the TARIC tariff to find duty and import VAT (19%), and declare electronically via ATLAS. Intra-EU movements have no customs but need Intrastat reporting; dual-use export controls run through BAFA.
Customs are administered by German Customs (Zoll). As an EU member, Germany allows free movement of goods within the EU; imports from outside the EU need an EORI number and a customs declaration.
- Trade within the EU single market is generally free of customs duties and formalities.
- Importers/exporters dealing with non-EU countries need an EORI number.
- Duties and import VAT on non-EU goods are declared at customs clearance.
- 1
Get an EU EORI number
Register for an EORI number with German customs to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC database to find the duty rate; import VAT (Einfuhrumsatzsteuer) of 19% also applies to non-EU imports.
- 3
Check controls and licences
Check for import restrictions and, for exports, dual-use or sanctioned goods requiring a BAFA licence.
- 4
Declare via ATLAS
Submit customs declarations electronically through the ATLAS system, usually via a forwarder or customs agent.
- 5
Handle intra-EU vs non-EU
Goods moving within the EU have no customs duty but may require Intrastat reporting once thresholds are exceeded.
- 6
Get binding info or resolve disputes
Apply for Binding Tariff Information (BTI) for classification certainty and appeal customs decisions through the Zoll.
- EU EORI number
- TARIC classification + duty rate
- Import VAT (19%, Einfuhrumsatzsteuer)
- Dual-use/sanctions licence (BAFA) for exports
- ATLAS electronic declaration
- Intrastat reporting (intra-EU, over threshold)
- Forwarder/customs agent (optional)
- Binding Tariff Information (BTI) / appeal
- German Customs (Zoll)
Customs authority — EORI, declarations and duties.
Frequently asked questions
Do I pay customs duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to imports from outside the EU.
What is import VAT in Germany?
Einfuhrumsatzsteuer, generally 19%, charged on non-EU imports and usually deductible as input VAT for VAT-registered businesses.
What is ATLAS?
The German customs' electronic system for lodging import, export and transit declarations.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- Federal Government of Germany — Germany's Federal Cabinet official website — policy, legislation, news, and government programs
- Federal Office for Migration (BAMF) — German visas, EU Blue Card, asylum, integration courses, and permanent residency
- Federal Central Tax Office (BZSt) — Tax ID (IdNr) registration, tax identification lookup, withholding tax refunds — the key authority for foreign taxpayers in Germany