Customs Duty Dubai to Germany: How It Works

Updated 13 August 2026

When a parcel arrives in Germany from the UAE, it clears under EU customs rules. The short version: no customs duty on consignments of €150 or less, but 19% import VAT on almost everything, and customs duty by commodity code above €150. This guide explains each layer in plain English, shows a worked example, and links to the official source so you can check the exact rate for your product. All figures are indicative for 2026 — verify before you quote a landed price.

How German import charges are built up

Germany applies the EU’s common customs system, so there are really two charges: customs duty (only above a threshold) and import VAT (on nearly everything). Both start from the value of your goods including freight and insurance — the CIF value. The commodity (TARIC) code of your product sets the duty percentage.

In order: customs establish the customs value in euros (item value plus freight and insurance). If the consignment is above €150 they apply customs duty at the rate for your TARIC code. Then they charge import VAT at 19% on the value plus any duty. The carrier usually adds a small clearance fee for advancing the money. To find your commodity code, see our export documentation checklist.

The €150 duty threshold (and VAT on everything)

This is the part people get wrong. There are two different limits, and only one of them still gives relief.

• Customs duty: consignments with an intrinsic value of €150 or under are relieved of customs duty. Above €150, duty applies by commodity code.
• Import VAT: there is no free threshold. Since July 2021 the EU scrapped the old €22 low-value relief, so 19% import VAT applies to virtually all imported goods, even a small parcel.

So a €40 parcel from Dubai is duty-free but still attracts around €7–8 in German import VAT. Confirm the current rules with Zoll before relying on them.

Worked example table

Here is roughly how charges scale with value for typical consumer goods, using a ~4–12% duty rate above €150 and 19% import VAT. Your product’s TARIC rate may differ.

Figures exclude the carrier’s clearance fee and are illustrative for 2026 only.

EORI: personal vs commercial

Whether the receiver in Germany needs an EORI number depends on why the goods are coming in. It is the line between a personal parcel and a commercial import.

• Personal / occasional shipments to an individual generally do not need an EORI, but still attract import VAT (and duty above €150).
• Commercial shipments — goods for resale or business use — require the importer to hold a valid EORI number (Economic Operators Registration and Identification), used by Zoll to identify the importer across the EU.

If you are selling to a business in Germany, confirm they have an EORI before you ship — clearance stalls without it.

How to keep duty predictable

You cannot avoid legitimate import charges, but you can stop them becoming a surprise that kills the sale.

• Get the TARIC code right — it sets the duty rate. A wrong code means a wrong quote.
• Declare the honest value — under-declaring risks penalties and reassessment by customs.
• Remember VAT always applies — never quote a German buyer a price that assumes the parcel is tax-free.
• Decide who pays — shipping DDP means you cover duty and VAT so your buyer is not surprised. Compare in our DDP vs DAP guide.

Note: the same EU logic — €150 duty threshold, import VAT on everything — applies to all EU destinations. Only the VAT rate changes country to country.

Related guides: UAE export documentation checklist · DDP vs DAP explained · Dubai to Germany shipping · all guides