Customs Clearance from China to Germany: Beginner’s Guide
Customs clearance from China to Germany involves an import declaration through Germany’s ATLAS system, customs checks, and payment or approved deferment of import duties and taxes before release. Commercial imports require accurate product classification, importer identification and compliance with the EU and German rules for the goods.
This guide explains the German clearance process, import requirements, documents, taxes, clearance charges, processing times and common problems. It focuses on business shipments purchased from Chinese suppliers, including the German commodity code and the information needed to prepare an import declaration.
Customs Clearance Steps for Imports from China to Germany
German import clearance moves from an electronic declaration to customs assessment and release. For goods entering the EU market permanently, the procedure is called release for free circulation: the goods obtain Union customs status after the import conditions have been met.
Submit the import declaration. The importer or customs representative enters the shipment in ATLAS, Germany’s electronic customs system. The entry includes the goods, value, origin and requested procedure. Preparing the declaration before arrival gives time to resolve missing information while the shipment is traveling.
Complete customs checks. German customs reviews the declaration and selects any additional controls. A document review concerns the supporting information; a physical examination involves the cargo itself. The importer supplies the requested evidence, and cargo selected for examination is made available to customs.
Settle import charges. Customs assesses the duties and import taxes. These are paid before release or handled through an approved payment deferment with the required security. The importer and customs representative agree how to pay the duties and taxes.
Receive release confirmation. Customs releases the goods once the relevant checks and payment conditions are satisfied. The release confirmation forms part of the shipment’s customs records. Collection also requires the carrier and terminal to release the cargo.
For ocean and air shipments, advance security information is filed through the EU’s Import Control System 2 (ICS2) using an Entry Summary Declaration (ENS). This takes place before arrival, with additional pre-loading requirements for air cargo. ICS2 supports security screening; ATLAS handles the German import declaration.
The planned customs destination determines where import clearance takes place. Goods moving to an inland customs location under a T1 transit procedure remain under customs control during that movement. The transit procedure is completed at destination before release for free circulation.
German Import Requirements for Goods from China
Commercial imports into Germany require customs registration and products that meet the relevant entry requirements. Goods intended for sale also have to meet EU and German market rules. These checks concern the exact goods ordered, including their materials, function and intended use.
EORI Registration for German Imports
A German business importing commercially uses an Economic Operators Registration and Identification (EORI) number in its customs transactions. Registration is handled by German customs. A business already holding a valid EORI issued by another EU member state uses that number in Germany; each business has one valid EORI across the EU.
An EORI identifies the business for customs purposes. Its value-added tax (VAT) identification number serves tax purposes. The importer’s registered company name and address need to match the declaration details. Businesses based outside the EU need to check whether they can submit the declaration themselves or require a customs representative.
Product Requirements for the German Market
Germany applies EU product rules alongside relevant national requirements. CE marking applies to covered products, such as many electrical devices, toys and machines. The conformity assessment and supporting records must cover the model being imported. The product category determines the evidence, labeling and instructions required for sale or use in Germany.
Chemicals: EU chemical rules address substance registration, restrictions and labeling. The checks use the substance identity, quantity and intended use; a general description such as “industrial chemical” is insufficient for this review.
Food and animal products: Entry conditions can include approved countries or establishments, health certification and border controls. The product and its processing method determine which conditions apply before the shipment can enter.
Restricted goods: Import licenses or other authorizations apply where the relevant measure requires them. The product code and intended use help identify any required import license.
Documents Required for China-to-Germany Customs Clearance
For standard freight imports, the basic document set is the commercial invoice, packing list and transport document. German clearance also uses the importer’s EORI, the full commodity code, valuation details and any product-specific records. A shipment containing several products requires enough detail to connect each invoice item with its classification and supporting evidence.
Germany uses an 11-digit commodity code for standard import declarations. It extends the EU’s 10-digit TARIC classification with a national digit. The United States uses a separate 10-digit Harmonized Tariff Schedule (HTS) number for import reporting.
Both build on the six-digit Harmonized System (HS), but their longer codes are not interchangeable. Our guide to finding and verifying the right HS code explains the classification method.
The full German code is available through German Customs’ EZT-online. The EU TARIC database, the Integrated Tariff of the European Union, provides EU tariff measures. A useful search combines product specifications, origin and the declaration date. For example, “machine parts” omits the material, function and machine type needed to identify the correct classification.
Additional records address specific questions about the shipment:
Customs value: Freight and insurance invoices provide the amounts missing from the commercial invoice. Purchase terms and payment records support adjustments such as an agreed discount.
Product controls: A conformity declaration, import license or health certificate is included when the goods fall under the corresponding requirement. Certificate and authorization references connect the supporting records to the declaration.
Origin: Evidence supports the declared country of origin when customs requests it or a trade measure requires it. Origin follows customs rules and can differ from the shipment’s departure country.
Customs Clearance Costs for Imports from China to Germany
The main amounts are customs duty, German import VAT and clearance fees. Import VAT is 19% for most goods and 7% for specified categories such as many foods, and because many products carry low or 0% duty, the VAT can be the larger charge.
German import declaration fees checked in October 2026 run about €65–75 per declaration, covering two or three tariff lines depending on the provider. The fee excludes duty, import VAT, tax advancement and additional handling charges.
Import Duties in Germany
Germany uses the EU Common Customs Tariff. The table provides product references for an initial cost review; the full commodity code, origin and current measures determine the actual rate, including any additional anti-dumping or countervailing duty.
| Product | Customs duty reference | German import VAT |
|---|---|---|
| Textile clothing | 8–12% | 19% |
| Cosmetics | 0–6.5% | 19% |
| Auto parts | 3.5–4.5% | 19% |
| Food | Varies by product | 7% or 19% |
| Mini excavators | 0%* | 19% |
*The mini excavator example covers tracked machines with a 360° rotating upper structure. Food duties vary by product and can include percentage-based or weight-based charges. Actual duty depends on the full commodity code, origin and current trade measures.
Import VAT and Clearance Charges
German import VAT, also called Einfuhrumsatzsteuer, is calculated on the customs value plus relevant duties and specified additional expenses, including qualifying transport costs to the first destination in Germany. The calculation method is explained in import duties from China to Europe.
Incoterms determine which transport costs the invoice already includes.
For sea shipments bought FOB (Free on Board), ocean freight and any insurance costs to the EU entry point are added where excluded from the invoice.
EXW (Ex Works) also requires the relevant pickup, inland transport and handling costs in China.
CIF (Cost, Insurance and Freight) includes freight and insurance to the named destination port, so those amounts are counted once.
Under EXW, FOB and CIF, the buyer handles German import clearance and import charges. DDP (Delivered Duty Paid) assigns these obligations to the seller.
For example, a mini excavator bought FOB for €15,000, with €2,200 in ocean freight and €100 in insurance to the EU entry port, has a customs value of €17,300. At 0% customs duty, adding €700 for transport to the first destination in Germany gives a VAT base of €18,000. At Germany’s standard 19% rate, import VAT is €3,420.
Charges beyond the base declaration fee include:
Additional tariff lines: The published schedules reviewed charge €3.50–5 for each line beyond the included allowance.
Tax advancement: Using a provider’s funds or deferment account incurs a separate charge. One published schedule charges 2% of the amount advanced, with a €15 minimum.
Inspection handling: Moving, opening or repacking cargo for examination creates additional handling costs.
Storage and administration: Storage becomes chargeable after the included period. Some providers also list setup, data-transfer or documentation fees separately.
The quotation should identify the included tariff lines, payment method for import taxes and any separate administration charges.
How Long Does German Customs Clearance Take for Goods from China?
For routine imports from China, a practical allowance for German customs clearance is 1–3 business days, with complete paperwork and no inspection hold. This is a planning estimate. Document queries, physical examinations or outstanding tax payments can extend processing beyond that period.
The estimate covers the German import stage once the goods are presented to customs and the declaration is complete. An arrival notice gives the transport arrival date; the customs representative can confirm whether the import declaration has been accepted for processing.
Additional checks have their own completion times. A value query requires the relevant commercial records, while a physical inspection requires access to the cargo and an examination slot. Where laboratory testing or another authority’s decision is involved, release waits for that result.
Business-day estimates exclude weekends and public holidays. For example, a declaration accepted on a Friday can run into the following week even without an exceptional delay. International transport is a separate part of the timeline; the guide to shipping from China to Germany explains the route options.
Common Customs Clearance Problems with Imports from China
1. Incomplete or Incorrect Classification
A classification query starts with the missing product detail. Material, function and technical specifications help the customs representative identify the correct entry. For example, a mixed order of replacement seals and complete hydraulic pumps needs item-level descriptions; “excavator accessories” does not explain what each item is. The response addresses the queried items and corrects their declaration details where necessary.
2. Questions About Customs Value
A value query requires an explanation of the declared amount and the records supporting it. For example, an order confirmed at €14,000 and later reduced to €13,300 requires evidence of the agreed reduction when that lower price is used. The discount’s timing and terms also affect whether customs accepts the reduction. The order amendment, invoice and payment record help explain the difference. Freight and insurance records address any separate transport-cost query.
3. Compliance Records for the Wrong Model
A conformity declaration or technical record naming a different model leaves a gap in the evidence for the imported goods. The response identifies the affected item and obtains the correct records from the manufacturer. If the product itself fails the requirements, document replacement cannot correct that failure. The importer then works with the representative and relevant authority on the permitted corrective action.
4. Cargo Unavailable After Customs Release
Customs release and availability for collection are separate statuses. An outstanding carrier release, unpaid terminal charge or missing collection appointment can prevent pickup after clearance. The customs release confirmation helps the transport provider identify which requirement remains open.
How Gerudo Logistics Supports China-to-Germany Customs Clearance
Gerudo Logistics provides freight forwarding and customs documentation support for businesses sourcing goods in China. For Germany-bound shipments, that support connects the information available from the Chinese supplier with the documentation needed for the planned transport and import clearance.
We specialise in dangerous goods, chemical cargo and cold chain shipping from China alongside commercial sea freight, and prepare the commercial invoice, packing list and transport documents for Germany-bound shipments so they match the declaration data.
To discuss your shipment, request a quote with the cargo details, Chinese pickup location and German destination.
FAQ About Customs Clearance from China to Germany
Can I use my own German customs broker?
Yes, where the booked freight service allows separate clearance, your own German broker can submit the import declaration. The booking needs to include the document handover and release instructions so the transport provider receives confirmation when customs has released the shipment.
How should free samples from China be valued for customs?
Free samples still need a customs value, even when the supplier charges nothing for them. The declaration uses the appropriate EU valuation method, supported by information such as the value of identical or similar goods; any sample relief has its own conditions.
What if I find an error after customs release?
Send the declaration reference and supporting correction to the customs representative promptly. Certain post-release amendments are permitted on application within three years of declaration acceptance, subject to customs approval and the conditions for the correction.
Can a company outside the EU import goods into Germany directly?
No. A declarant has to be established in the EU customs territory, so importers outside the EU appoint an indirect customs representative who files the declaration in its own name on the importer’s behalf. The non-EU company usually also needs its own EU EORI, and the representative should confirm with the clearing customs office that it accepts the arrangement.
Who pays German import duty and VAT, the buyer or the Chinese supplier?
It follows the Incoterm in the sales contract: under EXW, FOB, CIF and DAP the buyer clears customs and pays duty and import VAT in Germany, while under DDP the seller arranges clearance and pays them. The Incoterm also decides whether freight and insurance are already in the invoice price or must be added to reach the customs value.
