Germany import duties and taxes for expats (2026)

If you are trying to make sense of Germany’s import duties and taxes, what matters most is whether the shipment is an online order, a genuine gift, or part of a move to Germany. This article explores what you need to know before importing goods to Germany, to avoid unnecessary surprises down the line.

Key takeaways

• Genuine private gifts up to €45 usually incur no import charges if all gift conditions are met
• For personal belongings moved to Germany residence-transfer rules apply which means relief may remove customs duty and import VAT
• For online orders from a non-EU seller the rules depend on whether the value was under or over €150 – depending on the scenario import VAT, customs duty, sometimes excise, plus a carrier fee may apply
• On low-value e-commerce orders where VAT was paid at checkout bear in mind other charges can still appear when the package is delivered

When Germany charges customs duty, import VAT, or both

German Customs, usually called ZOLL, can apply more than one charge to the same shipment. These costs would be in addition to any shipping or administration fees you paid the sender and may include:

• Import VAT (Einfuhrumsatzsteuer) is applied on many goods being brought into Germany
• Customs duty may apply depending on the goods and current low-value rules
• Excise can apply to products such as alcohol, tobacco, and coffee
• The courier or postal operator may charge for advancing money to customs

Online orders from non-EU sellers

For internet orders, goods arriving in Germany from outside the EU are generally subject to VAT. ZOLL’s English guidance says that from 1 July 2026, a customs duty of €3 per item applies to goods in consignments with a total value of up to €150, while consignments above €150 follow tariff-based duty rules.

Checkout can change the payment experience. If the seller uses the Import One Stop Shop, or IOSS, VAT may already be included in the final price for low-value goods, so check the invoice and the carrier message before paying again.

Gifts from family and friends

Gift rules are narrower than many expats expect. A parcel only qualifies if it is sent occasionally from one private person to another, has no commercial purpose, is sent free of payment, and the value of the goods does not exceed €45.

Company shipments, marketplace purchases, and auction-platform sales do not count as genuine gifts.

Editor in Germany

Philipp Spitzenpfeil

Insider Tip

If a relative does not mark the shipment clearly as a gift, or the customs data is incomplete, German customs may treat it like a normal import.

How to calculate Germany import charges

There is no single Germany customs charges calculator that works for every parcel. Start by identifying the shipment type, then work through the taxable base.

1. Start with the declared value of the goods.
2. Add shipping or postage where commercial import rules require it.
3. Add customs duty, or the simplified 2026 low-value duty where it applies.
4. Calculate import VAT on the customs value plus customs duty, and excise if relevant.

What counts toward customs value?

For commercial imports, shipping and postage often raise both the customs value and the import VAT base. ZOLL also says the VAT base can use the invoiced amount, including any foreign VAT and transport or postage costs.

That is one reason import VAT can feel higher than expected. It also shows how import VAT works differently from everyday VAT in Germany, even though the standard rates are still 19% and 7%.

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Why a €20 charge can appear on a small parcel

A small order can still create a noticeable bill. Imagine one €50 item from a non-EU seller with €10 postage. Under the 2026 low-value rule, a €3 customs duty may apply, and 19% import VAT on €63 would be €11.97.

If Deutsche Post or DHL has paid the official charges first, the notice can also include the current €7.50 advance payment fee listed by DHL. That brings the total to €21.47.

What changed with the Germany duty-free limit in 2026?

The old shortcut, that parcels under €150 avoid customs duty, is no longer safe for many internet orders. ZOLL’s English page says that from 1 July 2026, many consignments up to €150 can still face a simplified €3 customs duty.

DHL’s German help page describes the same simplified duty as €3 per product type listed separately on the invoice or customs declaration. Because that wording is not identical, check the current ZOLL page, your carrier notice, and how the goods were declared before deciding a charge is wrong.

IOSS can still mean VAT was collected at checkout for some low-value sales. What it changes is the VAT payment path, not every other charge that may appear.

Shipping personal belongings to Germany

Residence-transfer relief is its own customs track. It can help when household goods are moved as part of a real move to Germany, but goods are not automatically duty-free just because they belong to you.

If you are planning removals, Expatica’s removals to Germany guide can help with transport choices before you handle the customs side.

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When move-related belongings can be duty-free

ZOLL says relief can apply if you lived outside the EU customs territory for at least 12 months, are establishing a new residence in Germany, and owned and used non-consumable goods for at least 6 months before moving. In most cases, the import must happen within 12 months after the move, although advance import can be possible with security.

This relief can remove customs duty and import turnover tax on qualifying moved-residence goods, but excise can still apply. Vehicles may also trigger German vehicle tax even where customs relief applies. Readers coming from the US may also find Expatica’s moving to Germany from the USA guide useful.

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Documents and timing to check

Be ready to show proof of former residence outside the EU, proof of new residence in Germany, invoices or ownership records, and the written customs declaration, form 0350, for moved-residence goods. Separate consignments are allowed, but the overall import window still matters.

How to pay German customs fees online

The payment screen is often where the real confusion starts. A customs assessment notice, or Abgabenbescheid, is the official assessment, while an email, SMS, or portal link from DHL or another operator may come from a carrier collecting charges on customs’ behalf and adding its own service fee.

DHL Express says recipients can often pay before delivery through its On Demand Delivery portal. Other postal shipments may be paid at delivery or at a branch, depending on the operator. Keep the customs notice and payment receipt in case you need to question the amount later.

If the same shipment also leaves you paying an overseas mover, customs broker, or family bill in a foreign currency like USD or GBP, compare the full transfer cost before sending money from Germany. It’s common to find fees rolled up in the exchange rates applied to move money from EUR to a foreign currency or vice versa, which can come as a surprise – and push up costs.

Shopping around for international transfer quotes can help. Some expats use Wise for this because it shows the fee and exchange rate up front, which makes it easier to compare against a bank quote.

What to do if the amount looks wrong?

Check five things first: declared value, shipment type, sender type, shipping cost treatment, and whether VAT was already paid at checkout. Then ask the carrier for the itemized breakdown or assessment notice, and contact the customs office named on the notice if the official assessment still looks wrong. Do not refuse payment until you have checked the process shown on the notice.

Managing cross-border customs and shipping costs from Germany

Customs charges are often only part of the bill. If you are also paying an overseas mover, home-country storage, or family costs abroad, exchange-rate markups can quietly add another layer of cost.

This is where a multi-currency setup can help. Consider using a service like Wise to pay international invoices, hold euros alongside supported currencies such as USD or GBP, and spend from available balances with the Wise card when traveling.