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Importing into Germany

What a parcel to Germany pays in 2026: €3 duty per item, the €2 handling fee from November, import VAT at 19% or 7%, IOSS and the packaging registration needed.

Updated · 8 official sources

A parcel sold to a consumer in Germany follows EU customs rules: since 1 July 2026 a consignment worth up to €150 pays a flat customs duty of €3 per item, from 1 November 2026 every distance sale also pays a €2 handling fee per item, and German import VAT (Einfuhrumsatzsteuer) applies at 19% or 7% whatever the value. A seller shipping packaged goods to German consumers also has to be registered in the LUCID packaging register.

Rules as of 30 October 2026.

What does a parcel to Germany pay?#

A parcel sold online to a consumer in Germany pays EU customs duty, the Union handling fee and German import VAT, plus the carrier's charge for clearance if the buyer pays on delivery. Germany applies the EU's common tariff and low-value rules, so the duty and the fee are the same as elsewhere in the EU; VAT follows German rates.

Charge When it applies Amount
Flat customs duty Distance sales in consignments up to €150, 1 July 2026 to 1 July 2028 €3 per item
Customs duty Consignments over €150 The EU tariff rate for the code and origin
Union handling fee Every distance sale from outside the EU, any value, from 1 November 2026 €2 per distinct item
Import VAT (Einfuhrumsatzsteuer) Every commercial import 19%, or 7% for goods on the reduced rate

German customs counts items by product category: four identical pairs of socks pay €3 once, and adding a soft toy and a charging cable makes three items and €9. The same counting applies to the handling fee, so a parcel with a T-shirt, a phone case and a book pays €6 in fees. The live figures:

Import VAT in Germany

Country Tax Standard rate Since Official source
Germany VAT 19% ec.europa.eu

border.bot live data from each country's official publications, updated 2026-10-11

Low-value thresholds for Germany

Country Duty-free up to Tax-free up to Currency Value counted Official source
Germany 150 EUR goods eur-lex.europa.eu

border.bot live data from each country's official publications, updated 2026-10-11

Germany's import rules page lists the tariff by chapter, and the Germany import duty calculator adds up duty, VAT and fees for a product.

How does German customs handle low-value parcels?#

German customs (Zoll) leaves most clearance of low-value parcels to the carrier: the postal service or courier declares the goods, pays the duty, fee and VAT up front and recovers them from the buyer, unless the seller has already collected them. What decides which rules apply is the date the goods are imported into the EU, not the order date.

So an order placed in June 2026 but imported after 1 July 2026 paid the €3 duty, and an order placed in October but imported on or after 1 November 2026 pays the €2 handling fee as well. German customs says sellers can take over the import charges if they are registered for VAT in the EU and use the Import One-Stop Shop (IOSS), and that sellers may pass the handling fee on to buyers depending on how they sell. The fee is collected alongside the regular import charges, not instead of them, and applies to orders over €150 too.

How is VAT collected on parcels to Germany?#

German VAT on a parcel up to €150 is collected either by the seller at checkout through IOSS or from the buyer on delivery by the carrier. Above €150, import VAT is collected at the border under the standard procedure, together with duty at the normal tariff rate for the product's code and origin.

With IOSS the seller charges German VAT on the full price the buyer pays, including delivery and any duty and fee it passes on, and declares it on its monthly IOSS return. The parcel can then be cleared in any member state. Without IOSS it must be declared in Germany. Marketplaces collect the VAT themselves on sales they facilitate up to €150. The EU VAT guide explains each route.

Which registrations does a seller need for Germany?#

A seller outside Germany that ships packaged goods to German consumers must be registered in the LUCID packaging register run by the Zentrale Stelle Verpackungsregister, because it counts at least as the producer of the shipping packaging. Since 12 August 2026 the EU Packaging and Packaging Waste Regulation and Germany's implementing act have replaced the old Packaging Act.

Under the new rules, a company abroad with no German branch that sells directly to German end users must appoint an authorized representative in Germany for its packaging obligations and name it when registering, although registering in LUCID stays its own duty. Online platforms must obtain and verify each producer's registration confirmation before it can use their services, and you also need a system participation agreement to finance recycling of your packaging before you first ship. A German registration covers only Germany: each member state has its own packaging register.

Other registrations depend on how you sell. A seller that only ships parcels through a carrier doesn't need an EORI number. A business that deals with German customs directly applies through the Zoll-Portal, which has been mandatory since 1 October 2026, and an applicant outside the EU must say why it needs a German number. Product safety rules, including the EU responsible person every consumer product needs, are in the GPSR guide, and the data each item needs from 1 November 2026 is in the product identifiers guide.

A worked example#

A customer in Munich orders running shoes for €60 and a pack of sports socks for €25, two different HS codes, from a store outside the EU that uses IOSS and charges €6 for delivery. The intrinsic value is €85, under the €150 limit, and the parcel is imported after 1 November 2026.

Line Amount
Goods €85.00
Delivery €6.00
Customs duty: 2 items × €3 €6.00
Union handling fee: 2 items × €2 €4.00
Taxable amount €101.00
German VAT at 19% €19.19
Customer pays at checkout €120.19

The seller declares the €19.19 on its IOSS return, and the carrier pays the €10 of duty and fee at import and bills the seller. Without IOSS the buyer would pay about the same VAT to the carrier at delivery, plus the carrier's charge. The EU import guide covers the declaration and what changes after 2026.

Common questions#

Is there still a €150 customs exemption in Germany?#

No. The €150 customs duty exemption ended on 1 July 2026. Distance sales up to €150 pay a flat €3 per item instead, and higher-value consignments pay the normal tariff rate.

What is the Union handling fee on parcels to Germany?#

It is a €2 fee per distinct item on goods sold online from outside the EU directly to consumers, charged from 1 November 2026 whatever the parcel is worth. It is collected on top of duty and VAT, and the import date decides whether it applies.

Do I need a LUCID registration to sell to Germany from abroad?#

Yes, if you ship packaged goods directly to consumers in Germany, since you are at least the producer of the shipping packaging. Since 12 August 2026 a seller with no German branch must also appoint an authorized representative.

Sources#