If your German company imports aluminum fences, aluminum gates, fitness equipment, outdoor products, machinery, building materials or other commercial goods from China, one of the biggest questions before shipping is usually:
Can we reclaim the 19% German import VAT after customs clearance?
For many VAT-registered German businesses, the answer can be:
Yes — provided the import is structured correctly and the legal conditions for input VAT deduction are met.
German VAT law allows an entrepreneur to deduct qualifying Einfuhrumsatzsteuer — import VAT — as input VAT when goods are imported for the business. However, this should not be understood as an automatic cash refund simply because 19% VAT was paid at the border.
The importer, customs declaration, business use of the goods, import documentation and VAT status all matter.
This guide explains how the system works.
Quick Answer: Can a German Company Get the 19% Import VAT Back?
A German business may generally deduct qualifying import VAT if:
- The company is carrying out business activities.
- The goods are imported for its business.
- The company has the appropriate right to deduct input VAT.
- The import VAT has legally arisen.
- The customs/import documentation supports the deduction.
- The business is correctly identified in relation to the import.
German VAT Act §15 specifically includes import VAT on goods imported for the enterprise among the amounts that an entrepreneur may deduct as input VAT.
The European Commission also explains that, for imported goods, the business should hold an import document identifying it as the consignee or importer and showing the VAT due, or information sufficient to calculate it.
Therefore:
Paying 19% import VAT is not enough by itself.
The import structure must support the company’s VAT deduction.
What Is German Import VAT?
German import VAT is called:
Einfuhrumsatzsteuer
often abbreviated as:
EUSt
It is charged when goods are imported into Germany from outside the EU, subject to the applicable import VAT rules.
Germany’s standard VAT rate is currently:
19%
German VAT law §12 sets the standard rate at 19%, while certain qualifying goods are eligible for the reduced rate.
For ordinary commercial products such as:
- Aluminum fencing
- ประตูอลูมิเนียม
- Gym equipment
- Fitness equipment
- Pergolas
- Outdoor furniture
- วัสดุก่อสร้าง
- เครื่องจักร
the standard 19% rate will commonly be relevant unless a specific tax treatment or exemption applies.
Import VAT Is Different from Customs Duty
This is extremely important when calculating the cost of importing from China.
Customs Duty
Customs duty is normally treated as part of the landed cost of the goods.
The applicable customs rate depends on factors including:
- TARIC / CN classification
- Product characteristics
- Country of origin
- Customs value
- Applicable EU trade measures
Import VAT
Import VAT is a VAT charge at importation.
For an eligible VAT-registered business, qualifying import VAT may be deducted as Vorsteuer — input VAT.
Therefore:
Customs duty and import VAT should not be treated as the same type of cost.
A German company importing €100,000 of goods should not automatically assume that the 19% VAT component becomes a permanent logistics expense.
“VAT Refund” vs “VAT Deduction”: What Is the Difference?
Many buyers search Google for:
German import VAT refund
or:
Can I reclaim 19% import VAT in Germany?
In normal B2B imports, however, the more accurate concept is:
Vorsteuerabzug
or:
Input VAT Deduction
A simplified structure is:
Goods Imported
↓
Import VAT Arises
↓
Import VAT Recorded by Company
↓
Qualifying Amount Treated as Input VAT
↓
Included in VAT Accounting
↓
Offsets VAT Liability
Depending on the company’s overall VAT position, this may reduce the amount payable to the tax authority or contribute to a VAT refund position.
So when people say:
“We get the 19% VAT back.”
what they frequently mean is:
The qualifying import VAT is deductible as input VAT through the company’s VAT system.
Why the Importer of Record Matters
This is one of the most important parts of the entire process.
International logistics companies often use the expression:
Importer of Record
In practical freight discussions, this usually refers to the party legally positioned as the importer for the import transaction and responsible for the relevant import formalities.
For VAT purposes, however, simply writing a company’s name somewhere on a freight document does not automatically create a VAT deduction right.
The underlying import structure and official customs documentation matter.
The European Commission states that for imported goods, a business seeking VAT deduction should hold an import document naming it as the consignee or importer and stating the VAT due or allowing it to be calculated.
This is why German buyers should determine the import structure before the goods leave China.
Example: Correct Import Structure
Consider a German company:
ABC Zaun GmbH
The company purchases aluminum fencing from China.
The intended commercial flow is:
Chinese Manufacturer
↓
ABC Zaun GmbH
↓
German Import
↓
Resale / Installation in Germany
If ABC Zaun GmbH intends to deduct the German import VAT, the customs and import documentation should be structured consistently with the company’s position in the import transaction.
A typical documentation chain may include:
- ใบแจ้งราคาการค้า
- รายการสิ่งของที่ต้องนำติดตัว
- ใบส่งสินค้า
- ใบแจ้งศุลกากร
- EORI information
- Import tax assessment
- Import VAT information
- Proof of release
The company’s accounting department or tax adviser can then assess whether the import VAT qualifies for deduction.
A Dangerous Example: Wrong Company Used for Customs Clearance
Suppose:
German Customer GmbH
purchases goods from China.
But during customs clearance:
Another Company GmbH
is used as importer without the German customer understanding the tax consequences.
German Customer GmbH later tells its accountant:
“We paid 19% VAT. Please reclaim it.”
The accountant may then discover that the import documents do not properly support German Customer GmbH’s entitlement.
This can create problems because the company wanting the VAT deduction should be able to demonstrate its relationship to the import and hold the appropriate import documentation.
This is why BRF LOGISTICS recommends confirming the importer structure before customs clearance begins.
Does Having an EORI Number Mean You Can Reclaim VAT?
No.
This is a very important distinction.
An EORI number is primarily a customs identification number.
EORI stands for:
Economic Operators Registration and Identification
German Customs requires economic operators to provide EORI numbers in relevant customs procedures and declarations.
But:
EORI ≠ VAT Registration
and:
EORI ≠ Automatic Import VAT Deduction
An EORI number identifies the economic operator to customs.
VAT deduction depends on VAT law.
EORI Number vs VAT Number
German importers should understand the difference.
EORI
Used primarily for:
- Customs identification
- Import declarations
- Export declarations
- Customs communications
VAT Number / VAT Registration
Used for:
- VAT accounting
- VAT reporting
- Taxable business activities
- VAT deduction and other VAT obligations
The European Commission describes the VAT identification number as the unique number identifying a taxable person or certain registered legal entities for VAT purposes.
Therefore a company importing commercially into Germany may need both customs and VAT arrangements to be correctly established.
Does the German Company Have to Pay the 19% VAT First?
In many standard import arrangements, import VAT becomes due as part of the customs import process.
However, Germany also provides customs payment-deferment mechanisms in certain situations.
German Customs specifically notes that payment deferment without corresponding security may be available for import VAT that can be fully deducted as input VAT, subject to the applicable requirements.
This can be relevant for companies importing significant volumes because import VAT can create substantial short-term cash-flow requirements.
For example, large importers may regularly import:
- Multiple 40HQ containers
- เครื่องจักร
- วัสดุก่อสร้าง
- Aluminum fencing
- Fitness equipment
- High-value commercial cargo
Even if VAT is deductible later, funding the import VAT at the border can still affect cash flow.
How Is the 19% Import VAT Calculated?
Another common misunderstanding is:
Product value × 19%
That is not always the complete calculation.
Under German VAT law, the import VAT base begins with the customs value of the imported goods. Certain additional amounts must then be included where applicable, including certain import duties and transport or related costs to the first destination — and in some situations to a further known destination within the EU.
A simplified example is:
Customs Value
Customs Duty
Relevant Transport / Incidental Costs
=
Import VAT Tax Base
Then:
Import VAT Base × 19%
=
German Import VAT
The exact calculation depends on the shipment.
Example Import VAT Calculation
Suppose a German company imports commercial goods from China.
For illustration only:
Customs Value
€50,000
Hypothetical Customs Duty
€2,500
Relevant Costs Included in VAT Basis
€2,000
The simplified VAT basis would be:
€50,000 + €2,500 + €2,000
=
€54,500
At 19%:
€54,500 × 19%
=
€10,355 import VAT
If the German company is fully entitled to input VAT deduction and all legal and documentary requirements are satisfied, this €10,355 may potentially be treated as deductible input VAT.
The customs duty of €2,500, however, is a different type of import charge.
Can Import VAT Be Reclaimed on Aluminum Fences?
Potentially, yes.
Consider a German fencing distributor importing:
- แผงรั้วอลูมิเนียม
- Aluminum privacy fences
- Fence posts
- Aluminum slats
- Pool fencing
- Garden fencing
If the German company imports the products for its taxable business activities and satisfies the input VAT deduction requirements, qualifying import VAT may be deductible.
A common route could be:
Shandong Factory
↓
ท่าเรือชิงเต่า
↓
Hamburg Port
↓
German Customs Clearance
↓
German Importer Pays Import Charges
↓
Truck Delivery
↓
German Warehouse
↓
Qualifying Import VAT Entered into VAT Accounting
Can Import VAT Be Reclaimed on Aluminum Gates?
The principle can also apply to commercial imports of:
- Aluminum swing gates
- Sliding gates
- Driveway gates
- Garden gates
- Pedestrian gates
- Automatic gate systems
The right to deduct VAT does not arise simply because the product is an aluminum gate.
The key questions include:
- Who imported the goods?
- Was the import for the business?
- Is the importer entitled to input VAT deduction?
- Does the company hold the appropriate import documentation?
- Are the goods used for taxable business activities?
Can Import VAT Be Reclaimed on Fitness Equipment?
The same VAT principle can apply to a German company commercially importing:
- Gym equipment
- Weight benches
- Power racks
- Squat racks
- Fitness machines
- Commercial exercise equipment
- Weight plates
- Fitness accessories
For example:
Chinese Factory
→ German Fitness Equipment Distributor
→ German Customs Clearance
→ คลังสินค้า
→ Sales to German Customers
The import VAT may potentially be deductible where the requirements under German VAT law are satisfied.
Can Import VAT Be Reclaimed on Outdoor Products?
This can also apply to commercial imports of:
- Aluminum pergolas
- Outdoor furniture
- Garden furniture
- Gazebos
- Canopies
- Garden products
- Outdoor storage systems
- Patio products
- ผลิตภัณฑ์ก่อสร้าง
The tax principle depends primarily on the importer and use of the goods rather than the marketing category “outdoor products.”
What If the Company Uses the Goods for VAT-Exempt Activities?
This is where the answer becomes more complicated.
VAT deduction may be restricted where purchases or imports relate to activities for which input VAT deduction is excluded.
The EU VAT framework notes that, in many cases, VAT connected with exempt supplies cannot be deducted.
Therefore:
Not every business automatically receives a 100% import VAT deduction.
Companies with:
- VAT-exempt activities
- Mixed taxable and exempt activities
- Special VAT schemes
- Partial deduction rights
should confirm treatment with a German tax adviser.
What About Small Businesses?
A business being legally established does not automatically mean it has the same VAT deduction position as a normal fully taxable German company.
Companies using special VAT regimes or exemptions may have different input VAT rights.
Therefore, before importing high-value commercial cargo, the importer should confirm its VAT status with its Steuerberater.
Does DDP Automatically Give the German Buyer the VAT Back?
No.
This is one of the biggest mistakes in China-to-Germany logistics.
A Chinese supplier may offer:
DDP Germany
and the German customer assumes:
“The supplier pays VAT, then we can reclaim the VAT.”
That is not automatically correct.
Under DDP, the seller assumes extensive delivery and import obligations under the commercial arrangement.
But VAT deduction still depends on the actual customs and tax structure.
The important questions remain:
Who is the importer?
Whose EORI is used?
Who is identified in the customs declaration?
Who legally incurs the import VAT?
Who holds the import VAT documentation?
Which company is claiming the VAT deduction?
If these pieces do not align, the buyer may face problems claiming the import VAT.
DAP Can Be Easier for Some German B2B Importers
For some established German companies, a structure where the German buyer remains responsible for import customs and taxes can provide a clearer import VAT trail.
For example:
BRF LOGISTICS arranges:
รถปิกอัพจีน
↓
Export Clearance
↓
การขนส่งทางทะเล
↓
Hamburg Arrival
↓
German Customs Broker Coordination
↓
German Buyer Clears Under Its Import Structure
↓
German Buyer Pays Duty + Import VAT
↓
BRF Arranges Final Delivery
This may make it easier for the buyer and its accountant to maintain a clear chain between:
Purchase
→ Import
→ Import VAT
→ Business inventory
→ VAT accounting
The correct Incoterm and tax structure should always be determined for the individual transaction.
The 6 Most Common Reasons Import VAT Deduction Goes Wrong
1. Wrong Importer Name
The company trying to deduct VAT is not properly identified in the import records.
2. Freight Forwarder Structure Was Not Checked
The customer assumes the freight forwarder is merely submitting the declaration, but the underlying customs structure is different from what the accountant expects.
3. DDP Was Used Without Understanding the Tax Structure
The supplier promises “all taxes included,” but nobody confirms who actually becomes the importer.
4. Missing Import Documents
The company only receives a freight invoice and does not retain sufficient customs evidence.
5. EORI Is Confused with VAT Registration
The customer has an EORI and assumes this automatically gives VAT recovery rights.
It does not.
6. Goods Are Not Used Fully for Deductible Business Activities
Full input VAT deduction may not be available in every business situation.
Documents German Companies Should Keep
For China-to-Germany imports, companies should normally retain the relevant commercial, freight and customs documentation, such as:
- ใบแจ้งราคาการค้า
- รายการสิ่งของที่ต้องนำติดตัว
- ใบส่งสินค้า
- ใบแจ้งศุลกากร
- Import release records
- EORI information
- Import VAT assessment information
- Customs duty information
- Product classification
- Freight documents
- Accounting records
The import documentation is particularly important because EU guidance ties import VAT deduction to documentation identifying the relevant consignee/importer and the VAT amount or information needed to calculate it.
Who Should Arrange the German Customs Clearance?
A professional shipment often involves three different parties:
German Importer
Provides:
- Company details
- EORI
- VAT details
- Product information
- Customs authorization where required
Customs Broker
Handles:
- ใบแจ้งศุลกากร
- Customs communication
- Import classification support
- Duty/VAT assessment process
- Release procedures
Freight Forwarder
Coordinates:
- China pickup
- Export customs
- Container booking
- การขนส่งทางทะเล
- Arrival coordination
- Customs broker
- รับสินค้าที่ท่าเรือ
- German truck delivery
BRF LOGISTICS can coordinate these stages as part of a China-to-Germany door-to-door solution.
Recommended Customs Structure for German B2B Importers
Before the container leaves China, confirm these seven points:
1. Buyer Legal Name
Use the correct German legal entity.
2. EORI Number
Confirm the EORI is valid for the intended customs procedure.
German Customs requires economic operators to use EORI identification in relevant customs declarations.
3. VAT Status
Confirm the company is entitled to the intended input VAT deduction treatment.
4. Importer Structure
Determine who will be identified in the import process.
5. TARIC Classification
Check the correct commodity classification and customs duty.
6. Customs Broker
Send documents before arrival.
7. VAT Documentation
Make sure the importer receives and retains the import evidence required for accounting.
China to Germany Import Example
A typical BRF LOGISTICS shipment might be:
สินค้า
รั้วอลูมิเนียม
รถปิกอัพ
ลินคว, ชันตอง
Export Port
ชิงเต่า
ท่าเรือปลายทาง
Hamburg
Importer
German Customer GmbH
Final Destination
Ludwigsburg
The process would be:
Linqu Factory
↓
BRF Pickup
↓
Qingdao Export Customs
↓
Qingdao → Hamburg Ocean Freight
↓
Hamburg Arrival
↓
German Import Customs
↓
Duty + Import VAT Assessment
↓
German Importer Settles Import Charges
↓
Customs Release
↓
Hamburg → Ludwigsburg Trucking
↓
การส่งมอบครั้งสุดท้าย
If the German company satisfies the applicable VAT requirements, the qualifying import VAT may then be handled through its input VAT accounting.
Can a Chinese Supplier Reclaim German Import VAT?
This is a very different question.
A Chinese supplier should not simply assume that because it paid German import VAT under a logistics arrangement, it can automatically recover that VAT.
Non-established businesses can face substantially different German/EU VAT registration, customs and refund rules.
This is one reason why cross-border DDP shipments must be structured carefully before shipping.
For B2B cargo, it can sometimes be cleaner for the established German buyer to act under an appropriate import structure where commercially and legally suitable.
Specific arrangements should be reviewed by a German customs and VAT adviser.
Does BRF LOGISTICS “Refund” the VAT?
No.
BRF LOGISTICS can coordinate:
- German customs clearance
- Import documentation
- Customs broker communication
- Duty and VAT payment arrangements
- Final truck delivery
But the VAT deduction itself belongs to the company’s tax and accounting process.
The German importer should work with its:
Steuerberater
or:
Tax Accountant
to determine whether and how the import VAT is deductible.
A freight forwarder should not promise:
“We guarantee you will receive the 19% VAT back.”
The correct statement is:
Eligible businesses may deduct qualifying import VAT subject to German VAT law and proper documentation.
Import VAT Checklist Before Shipping from China
Before your goods leave China, ask:
Is the German company the intended importer?
Does it have an EORI number?
Is the company properly registered for VAT where required?
Is it entitled to input VAT deduction?
Are the goods being imported for business use?
What is the correct TARIC code?
What is the customs duty?
What will the import VAT base be?
Who will submit the customs declaration?
Who will pay the duty?
Who will pay the import VAT?
Which company will appear on the import documents?
Will the importer receive the official customs documentation?
Has the company’s tax adviser confirmed the intended VAT treatment?
If these questions are answered before booking, customs clearance is usually far easier to manage.
FAQ: German Import VAT
Can German companies reclaim 19% import VAT?
Potentially yes. German VAT law permits qualifying entrepreneurs to deduct import VAT incurred on goods imported for their business, subject to the applicable conditions and exclusions.
Is the German import VAT rate 19%?
The standard German VAT rate is currently 19%, while certain qualifying goods are subject to reduced treatment.
Is an EORI number enough to reclaim VAT?
No. EORI is a customs identification system. The right to deduct import VAT is governed separately by VAT law.
Does the German company need to be the importer?
The exact legal structure should be reviewed for each transaction, but the identity of the business in the import documents is highly important for VAT deduction. EU guidance states that businesses should hold import documentation identifying them as consignee or importer for imported-goods VAT deductions.
Can import VAT be deducted if goods are imported for resale?
If the company meets the VAT-law requirements and imports the goods for qualifying business activities, the import VAT may potentially be deducted.
Is customs duty also refundable?
Customs duty should generally be treated separately from VAT. Ordinary input VAT deduction rules do not turn customs duty into recoverable VAT.
Can BRF LOGISTICS arrange customs clearance in Hamburg?
BRF LOGISTICS can coordinate Hamburg arrival, German customs broker communication, customs clearance and final truck delivery as part of a China-to-Germany logistics solution.
BRF LOGISTICS – China to Germany Customs & Door-to-Door Shipping
BRF LOGISTICS provides logistics solutions for German companies importing commercial cargo from China.
We can coordinate:
- China factory pickup
- Supplier communication
- การเก็บสินค้าในคลัง
- Container loading
- Export customs
- FCL shipping
- LCL shipping
- Air freight
- Qingdao to Hamburg shipping
- Shanghai to Hamburg shipping
- Ningbo to Hamburg shipping
- Shenzhen to Hamburg shipping
- German customs broker coordination
- EORI documentation coordination
- Duty and VAT clearance process
- Hamburg port pickup
- German truck delivery
- Door-to-door transportation
Typical cargo includes:
รั้วอลูมิเนียม
ประตูอลูมิเนียม
Fitness Equipment
Outdoor Products
Pergolas
วัสดุก่อสร้าง
เครื่องจักร
Industrial Cargo
Importing from China to Germany?
Before requesting a quote, send us:
- Chinese factory address
- Product description
- Product photos
- HS code if available
- Commercial value
- จำนวนแพ็กเกจ
- น้ำหนักรวม
- CBM
- Container quantity
- German delivery postcode
- German importer company name
- EORI number
- Requested Incoterm
BRF LOGISTICS can then evaluate the logistics chain:
รถปิกอัพจีน
↓
Export Customs
↓
Sea / Air Freight
↓
German Import Clearance
↓
Duty & VAT Coordination
↓
ส่งถึงประตูบ้าน
Important Tax Notice
This guide provides general logistics and import-VAT information and does not constitute German tax or legal advice.
Whether a particular company can deduct German import VAT depends on the actual transaction, customs declaration, VAT status, business use of the goods and supporting documentation.
For a specific shipment, the German importer should confirm the VAT treatment with its Steuerberater or qualified German tax adviser.
