What German customs assesses
Two charges are assessed at import: import VAT and customs duty. The standard German import VAT rate is 19 percent, with a reduced rate applying to certain categories. Duty depends on the customs classification of the goods — the HS code — and the country of origin, since goods of Chinese origin are dutiable while some origins qualify for preferential treatment under a trade agreement. This is why the same product can attract a different duty charge depending on where it was actually manufactured, not where it was shipped from.
The registration you need first
- EORI number. Every importer into the EU needs one, and it is the identifier customs uses for all your declarations. German importers obtain theirs from the German customs administration.
- Customs representation. If you are not established in the EU, you need a representative to declare on your behalf. This is a normal arrangement for Chinese exporters selling into Germany on DDP terms, but it has to be set up before the first shipment, not on the day it arrives.
- Deferment account. Regular importers can arrange to defer payment of import charges rather than settling at each release.
The document set German customs expects
| Document | What it does |
|---|---|
| Commercial invoice | States seller, buyer, description, quantity, unit value, currency and Incoterms. Vague descriptions such as "spare parts" cause queries; be specific. |
| Packing list | Maps the invoice to the physical cartons, with weights and dimensions per package. |
| Transport document | Bill of lading for sea, air waybill for air, and on rail the CIM/SMGS consignment note. |
| Proof of origin | Sets out where the goods were manufactured, which is what the duty calculation turns on. |
| Customs declaration | Filed electronically through ATLAS, normally by the representative handling clearance. |
| Compliance evidence | CE marking, declaration of conformity, test reports or safety data as applicable to the product group. |
| Import licence or certificate | Required for specific categories only — certain foodstuffs, chemicals, dual-use goods and similar. |
Product compliance is not a formality
Many product groups sold into Germany must satisfy EU rules before they can be placed on the market — machinery, electrical and electronic equipment, toys, personal protective equipment and construction products among them. Where a product group requires CE marking, the responsibility to demonstrate conformity sits with the importer as well as the manufacturer. If your goods need technical documentation, test reports or a declaration of conformity, have them ready before the container is loaded, because no amount of clearance expertise substitutes for them.
Rail, sea or air into Germany
Germany is one of the best-served inland destinations by rail in Europe: Duisburg, Hamburg and Mannheim are all served by block train from China, and Duisburg in particular functions as the main European gateway for the China–Europe rail corridor. Rail typically lands in the 16 to 25 day band station to station, which is why it has taken a share of the mid-value goods that used to go by sea. We also run return trains from Germany back into Xi'an, Chengdu, Zhengzhou and Wuhan for importers moving goods in the other direction.
Where we fit in
WideSafe is a Class-A Chinese freight forwarder based at Xi'an International Port, founded in 2014. We handle factory collection anywhere in China, export declaration, the rail leg to the German terminal, and — through our overseas partners — the German clearance and delivery. For German buyers we can quote on DAP or DDP so that the responsibility for import VAT and duty is agreed before departure rather than argued about on arrival.
