Key facts
- Currency
- Euro (EUR)
- Import VAT/GST
- VAT 19%
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
Summary
Germany charges VAT on imports at a standard rate of 19%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Germany worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Germany applies the European Union customs tariff because it is in a customs union with the European Union. Germany uses the euro (EUR).
Currency and customs tariff
Germany uses the euro (EUR).
Germany applies the European Union customs tariff because it is in a customs union with the European Union.
Import VAT and other taxes in Germany
Germany charges VAT on imports at a standard rate of 19%.
De minimis in Germany
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Germany worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
The newest release on this page, the de minimis thresholds for Germany, went live on border.bot on 13 October 2026.
Frequently asked questions
What currency does Germany use for customs?
Germany uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the VAT rate on imports into Germany?
Germany charges VAT on imports at a standard rate of 19%.
What is the de minimis threshold in Germany?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Germany worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in Germany?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Germany worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does Germany use?
Germany applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
The import taxes for Germany come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
The de minimis thresholds for Germany come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.