Last revised: 1 April 2007 (subject to changes in the Brussels tariff databank "TARIC")
In principle, import turnover tax is levied on goods imported to Germany in addition to customs duty: 19 % or 7 % of the sum on the invoice (free domicile, i.e. including any transport costs) and customs duty.
| Type of goods | Tariff rate as % customs value |
|---|---|
| Clothing made of | |
| - textiles | 12 % |
| - leather | 4 % |
| Shoes with uppers made of | |
| - leather | 8 % |
| - other material | 17% % |
| Gold and silver jewellery | 2.5 % |
| Jewellery | 4 % |
| Cameras | 4.2 % |
| Lenses | 6.7 % |
| Video/digital cameras, depending on technical details | free-14 % |
| Computers, notebooks, handhelds | free |
| USB sticks, depending on technical details | free-14 % |
| Monitors,depending on technical details | free-14 % |
| GPS equipment | 3.7 % |
| Bicycles | 14 % |
| Sports equipment | 2.7-4.7 % |
| - e.g. golf clubs | 2.7 % |
| - e.g. tennis rackets | 4.7 % |
| Ornaments made of | |
| - wood | free |
| - plastic | 6.5 % |
| - base metal ( e.g. copper) | free |
| Books, pictures | free (import VAT: 7 %) |
| Prints, posters, photographs | free |
| Music cassettes, CDs, videos, DVDs | 3.5 % |
| motor vehicles | |
| - cars | 10 % |
| - quads (four-wheeled motor cycles | 10 % |
| - motor cycles, cubic capacity up to 250 cc | 8 % |
| - motor cycles, cubic capacity over 250 cc | 6 % |
| Furniture | free-5.6 % |
| Cosmetic products | free-6.5 % |
| CD players | 9.5 % |
| DVD players | 13,9 % |
| MP3 players depending on technical details | free-14 % |
This information is non-binding.
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