ISO code DE
Capital Berlin
Currency EUR
VAT rate 19%

TL;DR: Germany is the largest EU import market and a China-rail terminus — 19% VAT on top of EU common customs duty, with an EORI number required before any import clears. Hamburg and the rail corridors make it the highest-volume China-to-Europe destination.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

Germany applies the EU Common Customs Tariff, so duty is identical across member states and depends on the HS code — typically 0–12% for consumer goods, up to 12% on clothing. No China-EU free-trade agreement is in force.

VAT: 19% High — 19% standard (7% reduced on some essentials).

De minimis threshold

€150 (VAT threshold) Low

The EU abolished the €22 duty-free threshold in 2021; import VAT now applies from the first euro, with the IOSS scheme simplifying VAT on sub-€150 consignments. Confirm current thresholds with German customs.

Compliance requirements

Clearance process

  1. Register for an EORI number before shipping.
  2. Classify goods under the correct TARIC code.
  3. File the import declaration and pay duty plus 19% VAT.
  4. Clear through Hamburg or the rail terminal.
  5. Release and deliver.

What most guides skip

Germany is the volume play in Europe, but the EORI is the gate that stops first-time importers. Without an EORI — the EU economic-operators registration number — nothing clears, and the number must exist before the goods arrive, not after. Germany is also where China rail and deep-sea meet: Hamburg takes New Silk Road trains and ocean vessels side by side, so a sea-rail split is a genuine option for German and Central-European cargo. The 19% VAT is middle-of-the-road for Europe, but it is charged on the duty-inclusive value, so budget the compound, not the headline rate.

Frequently asked questions

Do I need an EORI to import into Germany?

Yes. The EORI (Economic Operators Registration and Identification) number is required for any import into the EU, and it must be registered before your goods arrive. It is the single most common first-import stumbling block.

What is the VAT rate in Germany?

19% standard, with a 7% reduced rate on some essentials. Import VAT is charged on the duty-inclusive value, so the effective tax is slightly above the headline 19%.

Can I ship China-to-Germany by rail?

Yes — Germany is a primary terminus of the New Silk Road, with trains from Xi’an, Chengdu and Chongqing arriving at Hamburg and other German hubs. Rail is faster than sea and cheaper than air, making it a genuine middle option.

Key takeaways

  1. EORI number is mandatory and must exist before the goods arrive.
  2. 19% VAT on top of EU common duty — budget the compound.
  3. Hamburg pairs deep-sea with China rail for a sea-rail split.
  4. EU tariff is uniform across member states, varying only by HS code.

Official sources

No verified sources yet.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.

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