Customs duties for business customers: explained simply
Since 1 July 2026, there is no longer a duty-free allowance for imports from non-EU countries. Find out here what has changed, how to calculate your customs duties and what you need to bear in mind for consignments from the main countries of origin.
What are customs duties and when do they apply?
Customs duties are payable when your company imports goods into Germany from a non-EU country. There are no customs duties within the EU – the free movement of goods applies here. For consignments from third countries such as the USA, China, the UK or Switzerland, however, customs authorities inspect every consignment and levy import duties: customs duty and import VAT.
Quick check with the import duty calculator
Use our duty calculator to estimate your likely customs duties, import VAT and clearance costs in a matter of seconds, even before you book.
Find HS code and commodity code
The applicable customs duty rate depends on the HS code (commodity code) of your goods. Use our HS code finder to identify the correct code for your consignment – the basis for every correct customs declaration.
Understanding Incoterms – Clearly Allocating Costs and Risks
Incoterms® set out who bears which costs, risks and obligations in international shipping – from the factory to the doorstep. In our Incoterms overview, you can find the right clause for your consignment and avoid costly misunderstandings between the sender and the recipient.
Update
Customs Reform 2026 – the €150 duty-free allowance has been abolished
With effect from 1 July 2026, the EU has abolished the previous duty-free allowance for consignments valued at up to €150. This applies to all consignments from non-EU countries, regardless of the value of the goods.
- Transitional arrangements 2026–2028: A flat-rate customs duty of €3 per product group (6-digit CN code) per consignment, until the full EU customs data platform is available.
- Import VAT remains unchanged: The rates of 19 per cent (standard rate) and 7 per cent (reduced rate) continue to apply as before.
- From November 2026: In addition to the flat-rate customs charge, a separate handling fee is planned.
- From around 2028: Standard customs clearance in accordance with the relevant EU customs tariff (TARIC) per HS code, including for small consignments.
Source: General Customs Directorate (zoll.de), Federal Ministry of Finance · As at: 13 July 2026
Dispatch Dictionary: Customs terms explained simply
From EORI numbers and DAP/DDP to duty-free allowances: our shipping glossary explains the most important technical terms relating to imports, exports and customs clearance in a way that business customers can easily understand.
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FAQ
Questions and answers on customs and import duties
Is there still a duty-free allowance?
No. The previous €150 duty-free allowance was abolished on 1 July 2026. As a transitional measure, a flat rate of €3 per product group applies to small consignments, regardless of the value of the goods.
How are customs duties calculated?
The calculation is based on the CIF value (value of goods + shipping costs + insurance). The applicable customs duty rate depends on the HS code (customs tariff number) of your goods. You can get a quick estimate using our customs calculator.
Who pays the customs duties – the recipient or the sender?
As a rule, the recipient pays the customs duties on arrival of the consignment (DAP delivery terms). If DDP is agreed, the sender covers the costs in advance. Clarify the delivery terms with your business partner in advance.
What is the rate of import VAT?
Like standard VAT, import VAT is 19 per cent (standard rate) or 7 per cent (reduced rate), depending on the product category. It applies regardless of the country of origin and was not altered by the 2026 customs reform.
What is an HS code or customs tariff number?
The HS code (Harmonised System) or customs tariff number is an internationally standardised code that uniquely classifies your goods for customs clearance. It determines the applicable duty rate. Find your code using our HS Code Finder.
Do I have to pay customs duty on parcels from every country?
No – only on parcels from non-EU countries. There are no customs duties within the EU. Furthermore, free trade agreements are in place with certain trading partners, such as Switzerland, Norway, Canada, Japan and Turkey, which reduce or eliminate customs duties on many categories of goods.
What does ‘temporary use’ mean?
Under the temporary admission procedure, goods can be imported duty- and tax-free for a limited period, e.g. tools or trade fair exhibits that will be re-exported at a later date. When sending product samples abroad, the ATA Carnet procedure usually applies – find out more in our guide to sending product samples. Please contact us if this applies to your consignment.
What will change from November 2026?
In addition to the €3 flat-rate customs charge, which has been in force since July 2026, the EU is planning to introduce a separate handling fee for certain consignments from November 2026. We will update this page once the changes come into force.
How can LetMeShip help me with customs clearance?
With LetMeShip, you can compare carriers, create customs documents and keep track of your shipments at all times. Our customs calculator and HS code finder also help you prepare each customs declaration.
This information is provided for general guidance only and is not a substitute for tax or legal advice in specific cases. Customs duties, duty-free allowances and charges are subject to change — information current as at 13 July 2026.
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