Skip to content

German import VAT and customs for non-EU goods

A business that brings goods from outside the European Union into Germany pays import VAT at the border: the taxable event under § 1(1) no. 4 UStG, the base built on the customs value plus duty and transport under § 11, collection by customs under § 21. Customs duty in outline, the end of the 150 euro duty exemption on 1 July 2026 and the special rules for small consignments. The second module covers the input tax deduction under § 15(1) sentence 1 no. 2, payment deferment, correction and line 40 of the VAT return. Two modules with case studies built on the statute.

Intermediate2 modules40 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • recognise importation as a taxable event in its own right under § 1(1) no. 4 UStG and distinguish it from buying goods in another member state
  • understand why customs, not the tax office, collects import VAT and what the EORI number is for
  • calculate the tax base under § 11 UStG from customs value, duty and transport costs
  • place exemptions, the small-amount rule, the end of the 150 euro duty exemption and the special routes for small consignments
  • check the conditions for deduction under § 15(1) sentence 1 no. 2 UStG and know who is entitled to it
  • know the cases in which deduction is excluded, such as small businesses and exempt transactions
  • handle payment deferment, due dates and later changes to import VAT correctly
  • report import VAT in the right line of the VAT return and support it with the customs document

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountWhat arises at the border: taxable event, tax base and customs dutyWhat you will be able to do
    • recognise importation as a taxable event in its own right under § 1(1) no. 4 UStG and distinguish it from buying goods in another member state
    • understand why customs, not the tax office, collects import VAT and what the EORI number is for
    • calculate the tax base under § 11 UStG from customs value, duty and transport costs
    • place exemptions, the small-amount rule, the end of the 150 euro duty exemption and the special routes for small consignments
    Read this module
  2. Module 219 minIncluded in the full courseGetting import VAT back: input tax deduction, payment and the VAT returnWhat you will be able to do
    • check the conditions for deduction under § 15(1) sentence 1 no. 2 UStG and know who is entitled to it
    • know the cases in which deduction is excluded, such as small businesses and exempt transactions
    • handle payment deferment, due dates and later changes to import VAT correctly
    • report import VAT in the right line of the VAT return and support it with the customs document
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.

Already purchased? Download your handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.