Import value added tax

The import of goods into Germany from non-EU countries is
subject to German import value added tax (Einfuhrumsatz-
steuer), which is part of the German value added tax system.

The standard tax rate of 19% is subject to reduction for privi-
leged goods (e. G. Food and books). Importers who are taxable
persons for VAT purposes may recover the import value added
tax from the tax authorities.