Module 121 min2758 wordsFree — no account
What arises at the border: taxable event, tax base and customs duty
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 1 Taxable transactions — (1) no. 4, (2) and (2a) — verified on September 23, 2026
- UStG § 11 Tax base for importation — (1) to (5) — verified on September 23, 2026
- UStG § 21 Special provisions on import VAT — (1) and (2) — verified on September 23, 2026
- UStG § 13a Person liable for the tax — (2) — verified on September 23, 2026
- UStG § 12 Tax rates — (1) and (2) no. 1 — verified on September 23, 2026
- UStG § 5 Exemptions on importation — (1) nos. 3 and 7, (2) — verified on September 23, 2026
- EUStBV § 1 General — (1) — verified on September 23, 2026
- EUStBV § 15 Waiver of assessment — verified on September 23, 2026
- UStG § 18k Special scheme for distance sales of imported goods up to 150 euros — (1) — verified on September 23, 2026
- UStG § 21a Special arrangements for consignments up to 150 euros — (1), (4) and (5) — verified on September 23, 2026
- UStG § 27 General transitional provisions — (34) — verified on September 23, 2026
- Federal Ministry of Finance — duty exemption for consignments under 150 euros ends — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate on importation — 19%
gesetze-im-internet.de · 2026 rules - Reduced rate on importing goods listed in Annex 2 — 7%
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.