Germany Import Customs Clearance, Duty & VAT Guide

Importing Aluminum Fences, Aluminum Gates, Fitness Equipment & Outdoor Products from China to Germany

Importing commercial goods from จากจีนไปยังเยอรมนี involves much more than arranging ocean freight to Hamburg.

For German importers purchasing aluminum fences, aluminum gates, fitness equipment, outdoor products, building materials, machinery, furniture, or other commercial goods from China, one of the most important parts of the supply chain is understanding:

German customs clearance
EORI registration
Importer of record
HS / CN / TARIC classification
Customs duty
German import VAT
Whether import VAT can be recovered
Which company should appear as the importer
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Final delivery after customs clearance

A correctly structured shipment can significantly reduce customs delays and, for eligible businesses, allow German import VAT to be treated as deductible input VAT rather than a permanent import cost.

This guide explains the process in detail.

Germany Import Customs Clearance, Duty & VAT Guide

Quick Answer: What Taxes Do You Pay When Importing into Germany?

When goods arrive in Germany from a non-EU country such as China, an importer may normally encounter two major import charges:

1. Customs Duty – Zoll

Customs duty depends primarily on:

Commodity classification
TARIC / CN code
Country of origin
Customs value
Any applicable trade measures

There is no universal German import duty rate for all products.

The applicable tariff must be checked against the EU customs tariff. Germany’s customs authority states that the tariff applicable to a particular product is determined through the Community customs tariff incorporated into Germany’s EZT system.

2. Import VAT – Einfuhrumsatzsteuer / EUSt

Germany generally applies a 19% standard import VAT rate. Certain qualifying products may receive the reduced rate, but ordinary industrial and commercial products such as aluminum fencing, gates and most equipment would generally fall under the normal VAT framework unless a specific rule provides otherwise.

The important difference is:

Customs duty is generally an import cost. Import VAT may be recoverable by an eligible VAT-registered business.

That distinction is extremely important when calculating the real landed cost of importing from China to Germany.

What Is German Import VAT?

German import VAT is known as:

Einfuhrumsatzsteuer

or:

EUSt

It is charged when goods are imported into Germany from outside the EU.

German VAT law expressly treats the import of goods into Germany as subject to VAT.

Import VAT should therefore not be confused with customs duty.

For example, a shipment can potentially involve:

Product Value

International Freight / Customs Value Components

↓

Customs Duty

↓

Import VAT

↓

German Customs Release

The customs duty and VAT are separate calculations.

Is Germany Import VAT Always 19%?

For most ordinary commercial products, the standard German VAT rate is:

19%

Germany also has a reduced VAT rate for certain categories of goods, but German Customs confirms that products not qualifying for a reduced rate or exemption are subject to the standard 19% rate.

Products such as:

รั้วอลูมิเนียม
ประตูอลูมิเนียม
Fitness equipment
Garden products
Outdoor furniture
Aluminum pergolas
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อุปกรณ์อุตสาหกรรม

should therefore normally be budgeted on the assumption that standard import VAT may apply, unless the specific commodity classification and tax rules establish otherwise.

How Is German Import VAT Calculated?

One common mistake is to assume that Germany simply charges:

Product Purchase Price × 19%

The actual calculation can be broader.

German Customs states that the customs value is generally the starting point for calculating import VAT, but other amounts can have to be added. German VAT law also provides for the inclusion of certain import duties, taxes, transportation and related costs in the taxable amount.

A simplified structure is:

Customs Value

Customs Duty and Certain Import Charges

Relevant Transportation / Incidental Costs

Import VAT Taxable Amount

Then:

Import VAT Taxable Amount × Applicable VAT Rate

For standard-rate goods, that will commonly mean:

VAT Basis × 19%

The exact calculation should be confirmed from the customs declaration for the shipment.

Can a German Company Recover Import VAT?

In many B2B cases: yes.

This is one of the most important points for companies importing from China.

German VAT law §15 provides that an entrepreneur can deduct import VAT incurred on goods imported for its business, subject to the applicable conditions.

The European Commission also states that for imported goods, the business should hold an import document identifying it as the consignee or importer and showing, or allowing calculation of, the VAT due.

Therefore, a German company that imports commercial goods for its taxable business activities may potentially treat the import VAT as:

Vorsteuer – Input VAT

rather than a permanent cost.

This is why the identity of the importer on the customs declaration is extremely important.

Is This Really a “VAT Refund”?

People often describe this as:

“Getting the German import VAT refunded.”

That wording can be misleading.

For a normal German VAT-registered company, the process is more accurately described as:

Input VAT Deduction

The company pays or becomes liable for the import VAT.

↓

The qualifying import VAT is recorded as input VAT.

↓

The amount is included in the company’s VAT accounting / VAT return.

↓

It offsets eligible output VAT.

Depending on the company’s overall VAT position, this may reduce the VAT payable or contribute to a VAT refund position.

So:

Import VAT deduction is not the same as asking German Customs to simply return the tax after delivery.

The accounting and tax treatment should be handled by the importer’s German accountant or tax adviser.

Conditions for Recovering German Import VAT

Paying 19% import VAT does not automatically mean that every importer can recover it.

Several conditions are important.

1. The Importer Should Be a Business

The goods normally need to be imported for business purposes.

German VAT law permits deduction of import VAT incurred on goods imported for the enterprise, subject to the statutory restrictions.

A private consumer importing a fence for a private home does not simply receive the same business input VAT deduction.

2. The Correct Company Should Be the Importer

This is extremely important.

Suppose:

ABC Garten GmbH

purchases aluminum fencing from China.

If ABC Garten GmbH intends to claim the import VAT as input VAT, the customs structure and import documentation should normally reflect the correct importing company.

The European Commission notes that the import documentation used for VAT deduction should identify the business as the consignee or importer.

This means businesses should avoid situations where:

Supplier is shown incorrectly as importer
Freight forwarder appears as importer without a proper tax structure
Another company pays VAT but the buyer expects the deduction
Customs documents use a different company
Company name does not match accounting documentation

These issues can create problems later when the accountant tries to claim the import VAT.

3. The Goods Must Be Used for the Company’s Business

The import should relate to the company’s economic activities.

Examples include a German company importing:

รั้วอลูมิเนียม

for resale to customers.

ประตูอลูมิเนียม

for installation projects.

Fitness Equipment

for distribution to gyms or retailers.

Outdoor Products

for sale through stores or e-commerce.

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for construction projects.

In these scenarios, there is a direct commercial purpose.

German VAT law also contains restrictions where goods or services are used for VAT-exempt activities, so businesses with mixed or exempt activities should obtain specific tax advice.

4. Keep the Import Customs Documents

The importer should retain the official import documentation supporting:

Importer identity
Commodity description
Customs value
Customs duty
Import VAT
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Release information

This documentation is important for both customs compliance and VAT accounting.

What Is an EORI Number?

Companies importing commercial goods into Germany will frequently encounter another number:

EORI

EORI means:

Economic Operators Registration and Identification

The EORI number is used to identify economic operators in EU customs procedures.

German Customs states that economic operators are required to provide an EORI number, particularly in customs declarations and entry/exit summary declarations.

For an EU-established business, the EORI is generally obtained in the Member State where the company is established.

Is an EORI Number the Same as a VAT Number?

No.

This is another frequent mistake.

Think of them as serving different functions:

EORI

→ Customs identification

VAT registration / VAT ID

→ VAT taxation and reporting

A company may therefore need both, depending on its activities.

For normal commercial imports into Germany, importers should confirm that their EORI and tax structure are in place before the container arrives.

Does a German Importer Need a Company to Clear Customs?

Not every import into Germany legally requires the importer to be a corporation. Individuals can also import goods.

However, for commercial B2B shipments, using the actual business importer is generally much more appropriate.

For example:

China Factory

↓

German GmbH / UG / Business

↓

Commercial Import

↓

EORI

↓

Customs Declaration

↓

Import Duty + Import VAT

↓

VAT Accounting

This creates a much clearer customs and tax chain.

For a German company that wants to recover qualifying import VAT, it is particularly important to ensure the customs documents correctly identify the business involved in the import.

Can a Customs Broker Clear the Shipment for the Company?

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A German importer does not necessarily have to personally prepare the customs declaration.

A customs broker or customs representative can handle customs formalities.

However, using a customs broker does not mean the importer information becomes irrelevant.

The customs broker may submit the declaration, but the underlying importer, representation structure, EORI details and tax responsibility must still be correctly established.

BRF LOGISTICS can therefore coordinate:

China Export

↓

การขนส่งทางทะเล

↓

Hamburg Arrival

↓

Customs Broker

↓

German Importer

↓

Duty / VAT

↓

Customs Release

↓

Truck Delivery

German Customs Clearance for Aluminum Fences

Aluminum fencing is one of the products frequently exported from China to Europe.

Typical products include:

Aluminum privacy fence
Aluminum slat fence
Pool fencing
Garden fencing
Fence panels
Fence posts
โปรไฟล์อลูมิเนียม
Decorative fencing
Aluminum railing systems

Classification must be based on the actual product.

Depending on construction, function and how the product is presented, aluminum structures and parts may potentially fall within relevant headings in Chapter 76, but the exact CN/TARIC classification should be verified before customs clearance.

Never assume:

“All aluminum products have the same tariff.”

They do not.

The EU TARIC database integrates tariff and other customs measures, so classification should be checked against the actual product specification.

Useful information for classification includes:

Product photos
Material
Aluminum grade
Function
ขนาด
Installation method
Whether it is a finished fence
Whether it is a structural component
Components included
Commercial description

German Customs Clearance for Aluminum Gates

Aluminum gates require similar attention.

Products can include:

Aluminum swing gates
Sliding gates
Pedestrian gates
Driveway gates
Garden gates
Fence gate systems
Gate posts
Automatic gates

An ordinary manual aluminum gate and a complete powered automatic gate system may not necessarily have identical classification or regulatory considerations.

For automatic gates, the shipment may include:

Motor
Control unit
Remote control
Electrical components
Safety sensors

Therefore the commercial invoice should clearly distinguish the goods rather than simply declaring:

“Aluminum Products”

A better description might be:

Powder-Coated Aluminum Fence Panels

or:

Aluminum Sliding Gate with Accessories

Clear product descriptions help customs brokers classify the shipment correctly.

German Customs Clearance for Fitness Equipment

Germany also imports significant quantities of fitness and gym equipment from China.

Examples include:

Weight benches
Squat racks
Power racks
Gym machines
Cable machines
Exercise equipment
Dumbbells
Weight plates
Fitness accessories
Commercial gym equipment

Certain sporting and physical-exercise equipment may fall within Chapter 95, including relevant classifications under heading 9506, but the final classification depends on the actual equipment.

Electrical or electronically controlled fitness equipment may also require closer review.

For customs purposes, provide:

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Model
ใช้
Material
Electrical specifications if applicable
Product photos
Technical sheet
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ใบแจ้งราคาการค้า

Do not use overly broad descriptions such as:

Sports Goods

when a more accurate declaration is available.

German Customs Clearance for Outdoor Products

“Outdoor products” is an extremely broad category.

It may include:

Aluminum pergolas
Gazebos
Patio furniture
Outdoor tables
Outdoor chairs
Garden fencing
Awnings
Canopies
Outdoor storage products
Garden accessories
Camping products
Outdoor structures

These products may fall into completely different customs chapters.

For example, an aluminum pergola, outdoor furniture and textile awning should not automatically use the same tariff classification simply because they are all sold as “outdoor products.”

This is why the HS / CN / TARIC code should be confirmed product by product.

Customs Duty vs VAT: Which One Can You Recover?

This distinction should be clearly understood.

Customs Duty

Normally:

Business Cost

Customs duty becomes part of the landed cost of the imported goods.

Import VAT

Potentially:

Recoverable Input VAT

if the importer satisfies German VAT requirements.

So a German company should not calculate its sourcing cost simply as:

Product + Freight + Duty + 19% VAT

and automatically assume the entire 19% is a permanent cost.

For a business entitled to full input VAT deduction, the economic treatment of VAT can be very different from customs duty.

Example: German Company Imports Aluminum Fencing

Consider a German fencing company:

Importer

German Fence GmbH

Supplier

China aluminum fence manufacturer

เส้นทาง

China Factory → Qingdao → Hamburg → German Warehouse

The logistics and customs structure may be:

Step 1

Chinese factory prepares aluminum fencing.

↓

Step 2

BRF LOGISTICS arranges pickup and export.

↓

Step 3

Container departs Qingdao.

↓

Step 4

Container arrives Hamburg.

↓

Step 5

German customs broker receives documentation.

↓

Step 6

German Fence GmbH’s importer and EORI information is used according to the agreed customs structure.

↓

Step 7

Customs duty and import VAT are assessed.

↓

Step 8

Required import charges are settled.

↓

Step 9

Customs releases container.

↓

Step 10

Container is delivered to the German warehouse.

↓

Step 11

If the statutory conditions are satisfied, the company accounts for qualifying import VAT as input VAT.

This is a typical structure for commercial China-to-Germany imports.

Documents Needed for German Import Customs Clearance

For normal commercial shipments, prepare the documentation before arrival.

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Should normally show:

ผู้ขาย
ผู้ซื้อ
Invoice number
Product description
จำนวน
Unit price
Total value
Currency
Incoterm
Country of origin

รายการสิ่งของที่ต้องนำติดตัว

Include:

แพ็กเกจ
น้ำหนักรวม
Net weight
ขนาด
ปริมาณ
จำนวนสินค้า

ใบส่งสินค้า

For sea freight shipments.

Commodity Classification

HS / CN / TARIC code should be reviewed.

EORI Number

Required for economic operators in the relevant customs processes.

Importer Details

Including the legally correct importing entity.

Additional documents may be required depending on the commodity.

CIF, FOB, DAP and DDP: Who Handles German Customs?

Incoterms can have a major impact on logistics responsibility.

FOB

Chinese supplier normally handles China-side export obligations to the agreed loading point.

Buyer arranges the main freight and import side.

CIF

Seller arranges ocean freight and insurance to the agreed destination port, but the buyer generally still has significant import-side responsibilities.

DAP

Seller arranges transportation to the agreed destination, while import customs and import taxes generally remain with the buyer under the Incoterm structure.

DDP

Seller assumes significantly more import-side responsibility, including the agreed import duty/tax obligations.

However:

DDP does not automatically mean the German buyer can recover the import VAT.

The customs declaration, importer identity and VAT structure still need to be correct.

This is particularly important for B2B shipments.

Why Some Companies Cannot Recover Import VAT

Common problem scenarios include:

Import Made in the Wrong Name

The VAT was paid, but another party appears as importer.

Private Import

The buyer is not importing in the course of an eligible taxable business.

Incorrect Customs Documentation

The accounting records do not properly support the deduction.

VAT-Exempt Business Activities

The business may have limited or no input VAT deduction entitlement.

Import VAT Paid by Supplier Under an Incorrect Structure

The German buyer expects a deduction although the import documentation does not establish the buyer’s entitlement.

Missing Import Evidence

The company cannot provide the necessary import documentation.

These problems should be addressed before shipment, not after the container has already cleared customs.

Best Practice for German Companies Importing from China

Before placing the booking, confirm:

1. Who Is the Importer?

Use the correct legal entity.

2. Does the Importer Have an EORI?

Check before arrival.

3. Is the Business Properly Set Up for VAT?

Confirm with the German accountant or tax adviser.

4. What Is the Correct TARIC Code?

Do not guess based only on a supplier’s Chinese HS code.

5. What Is the Customs Duty?

Check the current EU tariff.

6. What Is the Import VAT?

For most ordinary commercial goods, budget for the standard 19% rate unless another treatment applies.

7. Who Will Pay the Duty and VAT?

Importer, customs broker or logistics provider should understand the payment arrangement.

8. Can the Import VAT Be Deducted?

Confirm that the importer and documentation satisfy the applicable German VAT requirements.

China to Germany Customs Clearance & Door-to-Door Shipping

BRF LOGISTICS can coordinate the complete transportation chain for goods exported from China to Germany.

Services may include:

China factory pickup
Supplier coordination
Consolidation
Container loading
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FCL shipping
LCL shipping
Air freight
Qingdao to Hamburg shipping
Shanghai to Hamburg shipping
Ningbo to Hamburg shipping
Shenzhen to Hamburg shipping
Hamburg customs clearance coordination
German customs broker coordination
Import duty and VAT coordination
Container collection
German truck delivery
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Typical cargo includes:

รั้วอลูมิเนียม
ประตูอลูมิเนียม
โปรไฟล์อลูมิเนียม
Pergolas
วัสดุก่อสร้าง
Fitness equipment
Gym equipment
Outdoor products
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เครื่องจักร
ผลิตภัณฑ์อุตสาหกรรม

Germany Import Customs Clearance Process

A typical China-to-Germany commercial shipment follows this process:

Chinese Supplier

↓

รับสินค้าที่โรงงาน

↓

China Export Customs

↓

Chinese Port

↓

การขนส่งทางทะเล

↓

Hamburg / German Entry Port

↓

German Customs Declaration

↓

Commodity Classification

↓

Customs Duty Assessment

↓

Import VAT Assessment

↓

Duty / VAT Settlement

↓

Customs Release

↓

Truck Delivery

↓

German Company / Warehouse

For eligible German businesses, the import VAT process then continues through the company’s VAT accounting.

FAQ – Germany Import Customs, Duty and VAT

What is the German import VAT rate?

The standard rate is generally 19%, while certain qualifying products can be subject to a reduced rate.

Can a German company recover import VAT?

Potentially yes. German VAT law permits qualifying businesses to deduct import VAT on goods imported for their enterprise, subject to the statutory requirements.

Can customs duty be refunded like VAT?

Normally, customs duty should be regarded separately from VAT and generally forms part of the import cost unless a specific customs relief, correction or refund mechanism applies.

Does a German importer need an EORI number?

Economic operators are generally required to provide an EORI number in relevant customs declarations.

Is EORI the same as a VAT number?

No. EORI is primarily a customs identification number; VAT registration serves tax purposes.

Can BRF LOGISTICS arrange German customs clearance?

BRF LOGISTICS can coordinate the destination customs-clearance process with German customs partners as part of a China-to-Germany logistics solution.

Can you deliver after Hamburg customs clearance?

Yes. Shipments can be arranged from Hamburg to destinations throughout Germany, including:

Hamburg
Berlin
Bremen
Hanover
Düsseldorf
Cologne
Frankfurt
Stuttgart
Ludwigsburg
Munich
Nuremberg

Importing from China to Germany? Plan Customs Before Shipping

The best time to solve German customs and VAT questions is not when the container arrives in Hamburg.

It is before the goods leave China.

Before booking, confirm:

ผลิตภัณฑ์

↓

HS / TARIC Classification

↓

Importer

↓

EORI

↓

Customs Duty

↓

Import VAT

↓

VAT Deduction Structure

↓

Customs Broker

↓

การส่งมอบครั้งสุดท้าย

A well-structured import process can prevent incorrect customs declarations, unexpected charges and problems with input VAT deduction.

BRF LOGISTICS can coordinate the logistics chain from the Chinese factory to the German customer’s warehouse, while the German importer and its tax adviser maintain the appropriate customs and VAT structure.