SSLT Global
Sign in
DE

Germany & EU Import & Export Toolkit

Germany is Europe's largest exporter and the EU's biggest economy. This hub covers LC cost in EUR and USD, EU Common External Tariff, 19% VAT with intra-EU reverse charge, ATLAS declarations and Incoterms best practice for Europe's industrial engine.

Currency
EUR (Euro)
VAT (Umsatzsteuer / Einfuhrumsatzsteuer)
19% standard, 7% reduced
Intra-EU acquisitions use reverse charge (0% at border, self-accounted). Import VAT on third-country goods is paid at customs unless deferred via a customs warehouse or fiscal representative.
Duty regime
EU Common External Tariff (TARIC) - identical across all 27 member states. Preferential rates under 45+ EU FTAs (EU-Japan, EU-Korea, EU-Vietnam, EU-Canada CETA, EU-UK TCA). Anti-dumping and countervailing duties published by DG Trade. CBAM (Carbon Border Adjustment Mechanism) applies from 2026 to steel, aluminium, cement, fertilisers, electricity, hydrogen.
Regulatory deep-dive
Germany import & export regulations →
Germany import/export rules: Zoll customs, BAFA dual-use licensing, EU CBAM & sanctions, VAT, packaging & product conformity.
Authorities · Licensing · Sanctions
Also see compare Germany vs other markets →

Free calculators for Germany trade

LC Cost Calculator →
All-in bank charges on a Letter of Credit.
Usance LC Interest →
Deferred payment cost with correct ACT/360 or ACT/365 basis.
Import Duty & Tax →
Duty, VAT/GST and landed cost per HS code.
Landed Cost by HS & Country →
Interactive duty + VAT/GST + Incoterm split for this destination.
CIF ↔ FOB Converter →
Convert between CIF, FOB and landed cost.
HS Code Lookup →
Search harmonised classification codes.
CBM & Container →
Volume, weight and container utilisation.
Incoterms 2020 Visualiser →
Cost, risk and document split across all 11 rules.
Multi-Currency Invoice →
FX spread and cross-currency invoice value.
Major ports & gateways
  • · Hamburg - Germany's largest port, 3rd largest in Europe
  • · Bremerhaven
  • · Wilhelmshaven (JadeWeserPort - deep-water)
  • · Duisburg - largest inland port in the world
Top exports
  • · Cars & car parts
  • · Machinery
  • · Chemicals & pharmaceuticals
  • · Electrical equipment
  • · Aircraft & parts
  • · Optical/medical instruments
  • · Iron & steel
Top imports
  • · Crude & refined petroleum
  • · Natural gas & LNG
  • · Cars & car parts
  • · Broadcasting equipment
  • · Computers
  • · Pharmaceuticals
  • · Iron & steel

Trade finance in Germany

  • · EUR LC usance interest uses ACT/360 (money-market convention).
  • · German banks (Commerzbank, Deutsche Bank, LBBW, Helaba) are among the world's largest LC issuers. Pricing is competitive: 0.10-0.25% per quarter for issuance; confirmation on decent Asian/Middle-East issuers around 0.15-0.35%.
  • · SCHUFA and Creditreform credit checks are standard for German counterparty due diligence.
  • · EU sanctions and export controls (Dual-Use Regulation 2021/821) are enforced by BAFA. Screen every counterparty against the EU Consolidated Sanctions List.

Customs & duty in Germany

  • · EU customs uses 10-digit TARIC codes (8-digit CN + 2 EU statistical). Aligned to WCO HS at 6 digits.
  • · ATLAS is Germany's national import/export declaration system. Every import needs an EORI number.
  • · Customs value follows the Union Customs Code (Regulation 952/2013) - transaction value with prescribed adjustments.
  • · CBAM reporting is live since Oct 2023; financial adjustment from 1 Jan 2026 for CBAM goods. Importers must declare embedded emissions.
  • · Import VAT (Einfuhrumsatzsteuer) at 19% is payable at customs unless deferred via a customs warehouse, IPR (inward processing) or a fiscal representative structure.

Incoterms 2020 practice in Germany

  • · DAP and DDP are common for German buyers who prefer landed pricing. DDP requires the seller to have EU VAT registration or a fiscal rep.
  • · EXW into Germany is high-risk for the buyer - the seller stays on the export declaration hook. Use FCA instead.
  • · Intra-EU moves are not customs events (single market) but still trigger Intrastat reporting above thresholds.

HS commodity guides for Germany

Classification, duty and worked landed-cost examples for the commodity families most active on Germany's trade lanes.

HS 84Industrial
HS Code for Industrial Machinery (Chapter 84) into Germany →
HS 30Regulated
HS Code for Pharmaceuticals (Chapter 30) into Germany →
HS 72Metals
HS Code for Iron & Steel (Chapter 72) into Germany →
HS 2710Energy
HS Code for Petroleum Products (HS 2710) into Germany →
HS 76Metals
HS Code for Aluminium (Chapter 76) into Germany →
HS 31Agricultural
HS Code for Fertilizers (Chapter 31) into Germany →
HS 2709Energy
HS Code for Crude Oil (HS 2709) into Germany →
HS 85Electronics
HS Code for Electronics (Chapter 85) into Germany →

Every HS commodity landed-cost page for Germany

Direct link to the Germany import guide for each HS commodity we publish.

Commodities linked to Germany

Germany appears in the trade lanes for the commodities below. Each hub covers grades, specs, benchmark pricing and HS code references.

Aluminium →
Top importer
HS 7601
Copper →
Top importer
HS 7403 (refined), 7404 (scrap), 2603 (concentrate)

Germany's key trading partners

China toolkit →
Import VAT · 13% standard, 9% reduced, 6% services
United States toolkit →
No federal VAT / GST · 0% federal
United Kingdom toolkit →
VAT · 20% standard, 5% reduced, 0% zero-rated
Netherlands toolkit →
BTW (VAT) · 21% standard, 9% reduced
India toolkit →
IGST on imports · 5% / 12% / 18% / 28%
United Arab Emirates toolkit →
VAT · 5% standard

Frequently asked questions

How is import duty calculated in Germany?

CIF value → EU CET duty (from TARIC, or 0% under an FTA with valid origin) → 19% VAT on (CIF + duty). CBAM levy adds on top for CBAM goods from 2026.

What is CBAM and when does it apply?

The Carbon Border Adjustment Mechanism prices embedded emissions in steel, aluminium, cement, fertilisers, hydrogen and electricity imports. Reporting has been mandatory since Oct 2023; financial obligations begin 1 Jan 2026.

Do I need a fiscal representative to import into Germany?

Non-EU sellers doing DDP need EU VAT registration or a fiscal representative (mandatory in some member states, optional in Germany but recommended). Otherwise the buyer is Importer of Record.

What is Intrastat?

The statistical reporting system for intra-EU goods movements. VAT-registered businesses above the threshold must file monthly Intrastat declarations for arrivals and dispatches, separately from VAT returns.

Country data compiled from WCO HS, WTO tariff schedules, national customs authorities and central banks. Duty, tax and regulatory information is decision-support only - always confirm with a licensed customs broker or your bank before acting.