Einfuhrumsatzsteuer Rechner Deutschland

Berechnen customs duty and import MwSt on imported goods instantly. Essential tool for importers, e-commerce sellers, and businesses receiving international shipments.

IMPORT CALCULATOR

Common Rates
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Deutsche Sätze
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Breakdown

Zollabgabe

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Einfuhrumsatzsteuer

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Total to Pay

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Total Cost

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Goods + Shipping + Duty + MwSt

How Einfuhrumsatzsteuer Works in Germany

Understanding post-Brexit customs charges and MwSt on imported goods

Germany is part of the EU customs union and Schengen area. Goods imported from outside the EU are subject to customs duty and import MwSt (Einfuhrumsatzsteuer). Here's what you need to know:

  • Einfuhrumsatzsteuer applies to all goods from outside EU: Whether imported goods are free of duty or not, MwSt is charged on most goods entering Germany from non-EU countries.
  • Berechnend on customs value: MwSt is calculated on the goods value plus shipping, insurance, and customs duty—not just the goods alone.
  • Two separate charges: Customs duty and import MwSt are calculated separately. Both must be paid to clear your goods through customs.
  • Standard rate usually applies: Most imports are charged MwSt at the standard rate of 19%, though 5% and 0% may apply in specific cases.

Understanding Zollabgabe

What it is and how rates are determined

What is Zollabgabe?

Customs duty is a tax imposed on nach Deutschland importierte Waren. It's separate from MwSt and is charged to protect domestic industries and generate revenue. The rate depends on the product type (HS code) and country of origin.

How Rates Are Determined

Deutschland folgt dem EU-Gemeinsamen Zolltarif to determine duty rates. Rates vary from 0% (for some raw materials) to 25% (for certain goods). Your product's HS code (commodity code) determines its classification and applicable rate.

Step-by-Step: Wie Einfuhrabgaben berechnet werden

A walkthrough of the calculation process

1

Zollwert berechnen

Add the declared value of goods plus all shipping and insurance costs.

Customs Value = Warenwert + Shipping + Insurance
2

Berechnen Zollabgabe

Multiply the customs value by the applicable duty rate for your product.

Zollabgabe = Customs Value × Gebührensatz
3

Berechnen MwStable Amount

Add the customs value and the customs duty to get the base for MwSt calculation.

MwStable Amount = Customs Value + Zollabgabe
4

Berechnen Einfuhrumsatzsteuer

Multiply the MwStable amount by the applicable MwSt rate.

Einfuhrumsatzsteuer = MwStable Amount × MwSt-Satz
5

Total Cost

Sum all components to get your total landed cost.

Total Cost = Warenwert + Shipping + Zollabgabe + Einfuhrumsatzsteuer

Common Gebührensatzs for Popular Products

Example rates—always check the Global Tariff Schedule for your specific item

Product Category Example Products Typical Rate
Electronics Phones, laptops, chargers 0-5%
Clothing Apparel, shoes, accessories 8-17%
Food Products Snacks, beverages, spices 5-25%
Cosmetics Skincare, makeup, perfumes 0-6.5%
Furniture Tables, chairs, home goods 0-5%

Important: Duty rates vary based on product HS codes and origin country. Always check the Zolltarif (German Customs Tariff) for precise rates applicable to your goods.

Low Value Consignment Relief

Thresholds and rules for small shipments

What is LVCR?

Low Value Consignment Relief (LVCR) applies to goods valued at €150 or less (including insurance and shipping). These items may be exempt from customs duty but are still subject to MwSt in most cases.

  • Duty exemption: Goods under €150 are typically exempt from customs duty
  • MwSt still applies: MwSt at 20% is charged on most items, even under the relief threshold
  • Exceptions: Some products (alcohol, perfumes, tobacco) do not qualify for LVCR and are subject to both duty and MwSt

Goods Qualifying for LVCR

  • Books and educational materials
  • Most clothing and textiles
  • Electronics and accessories
  • Cosmetics and toiletries
  • Most food products

Goods NOT Qualifying for LVCR

  • Alcohol and beverages
  • Perfumes and fragrances
  • Tobacco products
  • Certain medicines
  • Some hazardous materials

How to Pay Einfuhrumsatzsteuer and Duty

Practical guide to clearing your goods through customs

1

Declare Your Goods

Provide accurate information on a customs declaration (SAD form or digital equivalent). Include goods description, value, and HS code.

2

Customs Assessment

Finanzamt calculates duty and MwSt owed. You'll receive a bill (either directly or via your postal operator/customs agent).

3

Pay Charges

Pay the charges to Finanzamt or your postal operator. You may be able to pay online, by bank transfer, or through a payment plan for large amounts.

4

Goods Released

Once payment is received, customs clears your goods and releases them for delivery. This typically happens within 24-48 hours.

Tip: If you're a regular importer, you can apply for a Deferment Account to pay Finanzamt duty and MwSt monthly, improving cash flow. Kontakt Finanzamt for details.

Häufig gestellte Fragen

Get answers to common questions about import MwSt

MwSt relief is not available for most business-to-business Importe nach Deutschland. However, if you're MwSt-registered, you may be able to reclaim the import MwSt paid on goods for business use through your MwSt return.
Delays can occur due to missing documentation, incorrect declarations, or routine checks. Storage charges may apply. Work with a customs agent or use a service like Import Helper to ensure smooth clearance.
Very few exemptions exist. Humanitarian aid, diplomatic goods, and certain educational materials may qualify. Most imports are subject to the standard 19% MwSt rate.
Use the German Customs Tariff tool at zoll.de. Enter your product description to find the correct HS code and applicable duty rate. You can also contact your local Zollamt or a customs broker for assistance.
For small occasional imports, you may handle it directly. For regular business imports, a customs agent (broker) can simplify the process, ensure compliance, and potentially save money through optimized duty classification.

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