CUSTOMS AND DUTIES
Germany is a member of the European Union and thus has a common
import customs tariff and complies with trade agreements
put in place by the EU. Germany is also a contracting party to the
Harmonized System Convention. In regard to trade with non-EU
countries, most raw materials enter duty-free, while most manufactured
goods are subject to varying rates between 5% and 8%.
Germany levies a 15% value-added tax on industrial goods.