Calculate Import Duty: China to Germany

Germany is the largest economy in the EU and the EU's largest single trading partner with China. A China to Germany import in 2026 involves the EU Common External Tariff, the German import VAT, possibly the Carbon Border Adjustment Mechanism (CBAM) for emissions-intensive goods, and a fast-growing list of anti-dumping and countervailing measures targeting Chinese exports.

This guide explains each layer with a worked example you can verify on the calculator.

The EU Common External Tariff

The EU CET is set by the Combined Nomenclature (CN code) at eight digits and the TARIC measure database at ten digits. The MFN rate is the same regardless of origin unless a preferential agreement applies. China does not have a free-trade agreement with the EU, so Chinese-origin goods pay the full MFN rate.

You can look up your CN code in the EU TARIC online tool or in LandedFees HS lookup. The MFN rate is your starting point.

German import VAT

Germany applies import VAT at 19 percent (Einfuhrumsatzsteuer, EUSt) on the import value plus duty plus any costs up to the first destination in Germany. A reduced rate of 7 percent applies to food, books, certain medical devices, and a handful of cultural goods.

The base for German import VAT is the customs value plus duty plus inland transport in the EU up to the first destination. This is more inclusive than the US base. Non-resident importers can appoint a German fiscal representative who handles VAT registration, monthly returns, and intra-Community supply reporting if onward shipping into the EU.

VAT-registered businesses recover the import VAT as input tax on their next periodic return. For pure B2B flows that are fully recoverable, VAT is cash-flow only. For B2C ecommerce shipping into Germany, VAT is a real cost passed to the consumer.

CBAM: the carbon border adjustment

CBAM is the EU's tool to prevent carbon leakage. The transitional phase ran from 1 October 2023 to 31 December 2025. Since 1 January 2026 CBAM is in full force for the following sectors:

• Iron and steel
• Aluminum
• Cement
• Fertilizers
• Electricity
• Hydrogen

Importers of in-scope goods must:

1. Be authorized as a CBAM declarant by the competent authority in the member state of import (in Germany, the DEHSt).
2. Calculate embedded emissions of the imported goods using the methodology in Implementing Regulation 2023/1773. Two paths: actual emissions verified by an accredited verifier, or default emission values.
3. Surrender CBAM certificates corresponding to the embedded emissions. The certificate price is benchmarked to the EU ETS weekly auction price.
4. Deduct any carbon price already paid in the country of production. China's national ETS price (typically around 8 to 12 EUR per ton CO2e) can be deducted with appropriate documentation.

For a 10,000 ton shipment of rebar (CN code 7214.20) with embedded emissions of around 1.9 tons CO2e per ton of steel, you are looking at 19,000 CBAM certificates. At an EU ETS price of around 85 EUR per certificate (mid-2026), the gross cost is roughly 1.62 million EUR. After deducting the Chinese ETS price you have already effectively paid, the net might be 1.4 million EUR. CBAM materially changes the math for emissions-intensive Chinese exports.

See EU CBAM: What Importers Need to Know in 2026 for the full mechanics.

EU anti-dumping measures on Chinese goods

The Commission has imposed hundreds of AD/CVD measures over the years; Chinese-origin goods are by far the most common target. Active measures in 2026 include (a non-exhaustive sample):

• Electric vehicles (provisional countervailing duties 17.0 percent to 35.3 percent, set October 2024 and adjusted in 2025 reviews)
• Hot-rolled flat steel
• Cold-rolled flat steel
• E-bikes
• Solar panels (terminated 2018 but new measures considered in 2025-26)
• Aluminum extrusions
• Ceramic tiles
• Citric acid
• Various chemicals (melamine, glutamate, oxalic acid)

Rates are producer-specific. The "all others" rate applies to producers not individually investigated. Verify your CN code plus China combination in TARIC or the LandedFees duty rates tool.

Worked example: 60,000 EUR of LED panels

You are importing 1,000 LED display panels from Shenzhen, total invoice 60,000 EUR FOB, 3,800 EUR sea freight to Hamburg, 400 EUR insurance, 1,200 EUR inland trucking to your warehouse in Munich. CN code 8528.59 (other monitors) at 14 percent MFN, no current AD/CVD on this specific subheading.

If you are VAT-registered and fully recoverable, the 13,224 EUR VAT comes back. Effective tax on the FOB value is 14 percent (the duty only). For non-recoverable importers the effective rate is 36 percent.

Compare with a USMCA equivalent (where the Section 122 question is irrelevant because that is US-only and EU-USMCA is not a deal): the EU has no preferential agreement with the USA either, so US-origin LEDs would pay the same 14 percent MFN.

Try this on the calculator with China to Germany prefilled.

German EORI and the importer of record

The importer of record must have a German EORI number (or another EU EORI; EORI is harmonized across the EU). Chinese exporters cannot be EU EORI holders. The common structures:

1. Importer of record is the EU buyer (DDP/DDU/CIF terms ending at the buyer's site). Buyer holds EORI.
2. Importer of record is a fiscal representative. A German freight forwarder or specialist firm assumes IOR responsibility, holds the EORI, and recharges duty and VAT.
3. EU branch of the Chinese exporter. A Chinese exporter sets up a German GmbH, gets EORI, sells from German stock.

Option 1 is by far the most common. The terms of sale determine the duty payer; under DDP, the seller pays duty and VAT, complicating Chinese exporter pricing.

Restricted and prohibited goods

The EU maintains stricter restrictions than the US on certain Chinese exports:

• Dual-use items under EU Regulation 2021/821 require export licenses from both ends.
• Forced labor regulation (EU 2024/3015) prohibits placing goods made with forced labor on the EU market, with rebuttable presumptions for certain regions.
• Battery regulation (EU 2023/1542) imposes due diligence on cobalt, lithium, natural graphite, and nickel.

How the calculator handles this lane

When you select Origin: China and Destination: Germany in the calculator:

1. Pulls the EU CET MFN rate from the TARIC database.
2. Checks AD/CVD measures for the CN code plus China combination.
3. Flags CBAM scope if applicable and provides a default embedded emissions estimate.
4. Computes German import VAT at 19 percent (or 7 percent if your code is on the reduced list).
5. Includes inland transport to the first destination in the VAT base.

Related guides

• EU CBAM: What Importers Need to Know in 2026
• Calculate Import Duty: China to USA
• Calculate Import Duty: Vietnam to USA
• Section 232 vs 301 vs 122: How US Tariffs Stack in 2026
• Incoterms 2020 vs Landed Cost: A Clear Guide
• What Is a Customs Broker and When Do You Need One

Run a real calculation in the calculator.