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German import VAT and customs for non-EU goods
What arises at the border: taxable event, tax base and customs duty

Module 121 min2758 wordsFree — no account

What arises at the border: taxable event, tax base and customs duty

The lesson52
Worked case1
Quiz1
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In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 344 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

A retailer in Cologne buys goods from a supplier in Warsaw. Does import VAT arise?

yes, as with any goods from abroadno, Poland is part of the Community territory, so there is an intra-Community acquisitiononly if the value of the goods exceeds 150 euros

Question 2 of 5

Question 2 of 5

Which rules govern the declaration, incurrence and payment of import VAT?

the Fiscal Code, as for the VAT returnthe rules on customs duties, applied accordinglya separate procedure of the tax office

Question 3 of 5

Question 3 of 5

Which costs belong to the tax base even though they are not in the customs value?

transport from the port to the first place of destination in the Uniona bonus granted six months after importationthe import VAT itself

Question 4 of 5

Question 4 of 5

What changed on 1 July 2026 for consignments worth less than 150 euros?

import VAT was abolishedthe duty exemption ended and a flat charge of 3 euros per category of goods appliesthe standard rate fell to 7 percent

Question 5 of 5

Question 5 of 5

A business with full input tax deduction imports goods on which only 6 euros of import VAT would fall. What happens?

the tax is assessed and refunded laterthe tax is not assessed under § 15 EUStBVthe goods may not be imported

Back to the programme Module 2 — nextGetting import VAT back: input tax deduction, payment and the VAT return

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.

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