Customs duties on imports from China to the EU

If a company wants to import goods from China to Germany or another EU country for commercial reasons, it will have to deal with the issue of customs. You can find out everything you need to know in this article.

The most important question that should be clarified first when importing - am I even allowed to import this product? In the European Union, there are precise regulations on which products, materials and ingredients may be imported from third countries. A ban mainly affects goods banned in Germany and technical products that do not have CE certification. In some cases, it also affects foodstuffs, chemicals, medicines and pesticides. There are customs restrictions for many other products for which an import permit is required. These restrictions usually apply to foodstuffs, animal feed, pharmaceuticals, plant protection products, iron and steel products, diamonds and weapons. Special customs duties may also apply to goods for which there are no import restrictions. This is because some products are subject to so-called anti-dumping duties, which make imports very expensive.

First of all, it is necessary to apply for an EORI number for the company. The Economic Operators' Registration and Identification number is used to register and identify economic operators within the EU. The application for this number is made online via the Internet Business Application (IBA) and is free of charge.

When importing goods into the EU, an entry summary declaration must be submitted to the first customs office of entry before the goods are "brought into the customs territory of the Union". In most cases, this declaration is made by the contracted forwarding agent, airline or shipping company. If you are transporting the goods yourself, you must first complete a number of forms for the Federal Ministry of Finance.

The costs are calculated on the basis of the customs value, the customs rate and the import sales tax. Customs costs are calculated from a goods value of €150, i.e. almost always for commercial imports. The customs value is usually the price paid or payable for the goods converted into euros. The customs duty rate is based on the Community customs tariff and varies depending on the goods. Legally binding, free customs tariff information can be requested from customs, but this can take several weeks to months. The rate of duty depends on the type of goods and can vary from 0% to 18%. In particular, electronic devices such as smartphones and notebooks are duty-free. Clothing, motorcycles and e-bikes, on the other hand, have a fairly high duty rate. Commercial imports incur additional costs in the form of import sales tax. This tax rate corresponds to sales tax or value added tax, i.e. 7% or 19%.

In addition to the electronic or written customs declaration, different documents are required for imports from China depending on the customs procedure. Documents may be required to prove the value, origin or identity of the goods in order to avoid problems during inspections:

• A commercial invoice showing the value of the goods is required as the basis for the customs value
• The customs value declaration, which shows the delivery conditions, exchange rate, commissions and insurance costs
• For certain products, for example, a certificate of authenticity or a movement certificate is also required
• If there are restrictions on the respective goods, certain certificates are required, such as the CITES certificate
• If the goods are transported in several packages, a list of all packages should also be available.

Kaiserberg takes care of all customs formalities that arise when importing from China. Please send us an inquiry and we will answer any questions you may have about customs.