Duty-free allowances and exemptions: When is no import tax due?

When is no import tax due? - Duty-free allowances and exemptions

In certain cases, imports to Germany are exempt from import sales tax and/or customs duties. This depends on factors such as the the value of the goods, the type of goods, the country of origin and the intended use from.

1. value of goods below the exemption limits

Depending on the value of the goods tax-free or reduced regulations:

a) Import of low-value goods (up to 150 €)

• Goods with a Value up to 150 € are duty freebut the import sales tax (EUSt) is due.
• Attention: Since July 2021, there is no longer a general VAT exemption for goods under €22.

b) Gift shipments up to 45 €

• Private individuals can Gifts from a third country (non-EU) to Germany.
• Up to a value of goods of 45 € are Customs duties and import sales tax liberated.
• The goods may non-commercial (i.e. no purchase against payment).
• Alcohol, tobacco and perfume are subject to special quantity restrictions.

2. goods with tax exemption

Certain types of goods are Exempt from import taxe.g:

• Diplomatic shipmentsGoods for embassies and international organizations.
• Medical suppliesIf introduced by non-profit organizations.
• Educational and research goodsFor universities or laboratories under certain conditions.

3. returned goods regulation - goods that were previously exported

If goods originally come from the EU and are sent to Germany returnthey can free of import tax be when:

• The original export is assigned (e.g. with a Export declaration).
• The goods not changed was.
• Re-importation takes place within a certain period of time.

4. customs procedure for tax exemption

If a regular tax or customs exemption does not apply, there are special customs procedures:

a) Temporary use

• If a product is only at times comes to Germany (e.g. for trade fairs or testing purposes), it can be without import duties be introduced.
• A security deposit may be required.

b) Customs warehousing procedure

• Goods can be stored in a Bonded warehouse can be stored without import duties becoming due.
• Duties and taxes are only levied when they are removed for sale within the EU.

c) Active refinement

• If goods are to be Processing come to Germany and are later exported again, customs duties and import sales tax can be suspended.

5. special regulations for certain groups of persons

Some groups of people have special tax exemptions:

• Removal goods: People who move to Germany can transfer their personal property duty and tax free introduce.
• Travel souvenirs: Travelers from non-EU countries are allowed to transport goods in the personal luggage to 430 € (air/sea travel) or 300 € (land travel) tax-free.