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.
Free calculators for Germany trade
- · Hamburg - Germany's largest port, 3rd largest in Europe
- · Bremerhaven
- · Wilhelmshaven (JadeWeserPort - deep-water)
- · Duisburg - largest inland port in the world
- · Cars & car parts
- · Machinery
- · Chemicals & pharmaceuticals
- · Electrical equipment
- · Aircraft & parts
- · Optical/medical instruments
- · Iron & steel
- · 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.
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.
Germany's key trading partners
Frequently asked questions
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.
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.
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.
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.