In general, all goods entering the EU must be declared to Customs, and customs duties applicable to the goods and import VAT must be paid provided that no import VAT exemption provision applies.
Import VAT can only be reclaimed as input VAT by a business that is generally entitled to deduct input VAT and which had power of disposal over the imported goods at the time of import. The customs duty and import VAT assessment notice from the customs administration must be available as proof.
If, in the course of a delivery of goods, the goods are imported into the EU under customs law in Germany and if the supplier owes the German import VAT to the tax office, then not only the import is subject to
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Web page updated on 17 Mar 2025 16:24