Overview of German customs import and export tax rates
Summary:Barbados imposes a variety of taxes on imported and exported goods, including customs duties, value-added tax and excise duties.
[Overview]
Whether individuals or business entities are engaged in the import of goods in Germany (importing from countries outside the EU), they must pay import duties and other taxes. All import taxes and fees are calculated based on the freight value, that is, the cost, insurance and freight (CIF).
[Tariffs]
German tariff rates generally range from 0% (such as books) to 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
[VAT]
The standard VAT rate in Germany is 19%, and certain goods such as books, newspapers and magazines enjoy a preferential VAT rate of 7%. German VAT = VAT rate × (CIF price + import tariff).
[Tax threshold]
Germany has a tax threshold for import tariffs. Imported goods with a value of no more than 150 euros (FOB) are exempt from tariffs; imported goods with a value of no more than 22 euros (FOB) are exempt from value-added tax; and goods with a total value of no more than 5 euros are exempt from tariffs and value-added tax.
[Others]
Consumption tax: taxes and fees levied on specific goods such as tobacco products. Additional customs fees: fees levied for inspections, tests and tests that must be performed when imported goods pass through customs.