What Germany imports from outside the European Union, line by line, with the label language, its excise duties and what changes on the next 1 January.
Germany is one of the five EU Member States that import most from outside the Union in 6,812 lines of the 9,579 lines of the Combined Nomenclature with Eurostat data in 2025, and the first in 2,590. On 1 January 2027 the EU-Mercosur Agreement lowers the duty for Argentina on 2,733 lines of them. Food labels must be in German.
6,812lines where it is one of the five EU countries that import most from outside
2,590where it is first of the 27
€440,851 millionimported from outside the Union in those lines in 2025
The duty, the quota and the rule of origin are the same in all 27 Member States. What changes from one country to another is who buys what, the label language, VAT and excise duties.
What Germany imports from outside the Union
The Combined Nomenclature lines where Germany is one of the five EU Member States that import most from outside the Union (Eurostat, 2025), by sector of the guides. Each group shows the largest ones; the rest are in the guide or the chapter.
Eurostat counts an import in the country that declares it, which is not always where it is consumed, because the ports of the Netherlands and Belgium receive goods for the whole Union.
Oil and gas · 28 lines · €32,880 million · first in 4
2709 00 90Petroleum oils and oils obtained from bituminous minerals › Other€29,370 million · 2nd of the 27
2710 19 44Petroleum oils and oils obtained from bituminous minerals › With a sulphur content…€1,889 million · 5th of the 27
2710 12 11Petroleum oils and oils obtained from bituminous minerals › For undergoing a specific…€728.2 million · 1st of the 27
2710 19 99Petroleum oils and oils obtained from bituminous minerals › Other lubricating oils…€350.0 million · 3rd of the 27
2711 13 10Petroleum gases and other gaseous hydrocarbons › For undergoing a specific process€191.1 million · 1st of the 27
Auto parts · 78 lines · €17,082 million · first in 43
8544 30 00Insulated wire › Ignition wiring sets and other wiring sets of a kind used in vehicles…€2,685 million · 1st of the 27
8409 99 00Parts suitable for use solely or principally with the engines of heading… › Other€1,612 million · 1st of the 27 · on 1 January it goes from 2.1% to 1.6%
4011 10 00New pneumatic tyres › Of a kind used on motor cars€1,201 million · 1st of the 27
8409 91 00Suitable for use solely or principally with spark-ignition internal combustion piston…€954.8 million · 1st of the 27
8708 99 97Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts…€894.3 million · 1st of the 27 · on 1 January it goes from 3% to 2.6%
Animal feed · 26 lines · €665.6 million · first in 7
2309 10 11Preparations of a kind used in animal feeding › Containing no milk products or containing…€439.8 million · 1st of the 27
2309 90 31Preparations of a kind used in animal feeding › Containing no milk products or containing…€45.9 million · 2nd of the 27 · on 1 January it goes from €20.9/t to €18.81/t
2308 00 40Vegetable materials and vegetable waste › Acorns and horse-chestnuts; pomace or marc…€38.0 million · 1st of the 27
2309 10 90Preparations of a kind used in animal feeding › Dog or cat food, put up for retail sale€35.4 million · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%
2309 10 31Preparations of a kind used in animal feeding › Containing no milk products or containing…€33.3 million · 4th of the 27
Biodiesel and oleochemicals · 14 lines · €644.0 million · first in 2
3824 99 92Prepared binders for foundry moulds or cores › In the form of a liquid at 20 °C€465.0 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
3823 19 10Industrial monocarboxylic fatty acids › Distilled fatty acids€70.3 million · 2nd of the 27
1518 00 95Inedible mixtures or preparations of animal fats and oils and their fractions…€39.9 million · 5th of the 27
3823 70 00Industrial fatty alcohols€25.6 million · 2nd of the 27
1516 20 98Animal › Vegetable fats and oils and their fractions › Other€18.0 million · 1st of the 27 · on 1 January it goes from 9.5% to 8.1%
2204 29 95Wine of fresh grapes › White€58.4 million · 1st of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
2204 29 96Wine of fresh grapes › Other varietal wines › Other€33.5 million · 1st of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
2204 21 96Wine of fresh grapes › Other varietal wines › Other€28.7 million · 4th of the 27 · on 1 January it goes from €10.48/hl to €7.86/hl
2204 21 98Wine of fresh grapes › In containers holding 2 litres or less › Other€16.4 million · 5th of the 27 · on 1 January it goes from €10.48/hl to €7.86/hl
2204 29 98Wine of fresh grapes › Other wine; grape must with fermentation prevented or arrested by…€5.7 million · 3rd of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
Lemons and citrus · 20 lines · €134.9 million · first in 2
2009 19 98Fruit or nut juices and vegetable juices › Of a Brix value > 20 and ≤ 67€40.9 million · 5th of the 27 · on 1 January it goes from 10.6% to 9.1%
3301 12 10Essential oils › Not deterpenated€26.4 million · 3rd of the 27
3301 19 20Essential oils › Not deterpenated€19.9 million · 3rd of the 27
3301 12 90Essential oils › Deterpenated€11.3 million · 2nd of the 27
0805 29 00Citrus fruit › Mandarins; clementines, wilkings and similar citrus hybrids › Other€9.3 million · 3rd of the 27 · on 1 January it moves to a new stage (see the sheet)
2009 79 19Fruit or nut juices and vegetable juices › Of a Brix value exceeding 67 › Other€59.9 million · 2nd of the 27 · on 1 January it goes from 27.2% to 24.5%
0808 10 80Apples › Other€32.8 million · 2nd of the 27
0808 30 90Pears › Other€7.8 million · 5th of the 27
2009 71 99Fruit or nut juices and vegetable juices › Not containing added sugar€1.6 million · 2nd of the 27 · on 1 January it goes from 16.3% to 14.7%
2009 79 30Fruit or nut juices and vegetable juices › Of a value exceeding € 18 per 100 kg net…€593,316 · 5th of the 27 · on 1 January it goes from 16.3% to 14.7%
2005 70 00Other vegetables prepared or preserved otherwise than by vinegar or acetic acid › Olives€50.6 million · 2nd of the 27 · on 1 January it goes from 11.2% to 9.6%
1509 30 00Olive oil and its fractions › Virgin olive oil€1.8 million · 5th of the 27
1509 90 00Olive oil and its fractions › Other€1.6 million · 4th of the 27
1510 90 00Other oils and their fractions › Other€145,225 · 2nd of the 27 · on 1 January it goes from €128.24/100 kg/net to €96.18/100 kg/net
0709 92 90Other vegetables › Olives › Other€108,446 · 2nd of the 27 · on 1 January it goes from €11.9/100 kg/net to €10.71/100 kg/net
The rest of the nomenclature, by chapter · 5,714 lines
The lines that belong to no sector of the guides.
Chapter 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · 431 lines · €74,204 million · first in 215
8507 60 00Electric accumulators › Lithium-ion€10,215 million · 1st of the 27
8542 39 90Electronic integrated circuits › Other€4,932 million · 1st of the 27
8542 31 90Electronic integrated circuits › Processors and controllers, whether or not combined…€4,888 million · 2nd of the 27
Chapter 90 · Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof · 210 lines · €25,192 million · first in 116
9018 19 90Instruments and appliances used in medical › Electrodiagnostic apparatus › Other€1,639 million · 1st of the 27
9018 90 84Instruments and appliances used in medical › Other instruments and appliances › Other€1,200 million · 2nd of the 27
9018 39 00Instruments and appliances used in medical › Syringes, needles, catheters, cannulae…€933.8 million · 3rd of the 27
Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 125 lines · €22,938 million · first in 51
8703 60 10Motor cars and other motor vehicles principally designed for the transport… › New€3,292 million · 2nd of the 27 · on 1 January it goes from 9% to 8.1%
8703 80 10Motor cars and other motor vehicles principally designed for the transport… › New€2,773 million · 2nd of the 27 · on 1 January it goes from 8.7% to 7.5%
8703 32 19Motor cars and other motor vehicles principally designed for the transport… › New€2,126 million · 1st of the 27 · on 1 January it goes from 9% to 8.1%
Chapter 71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin · 53 lines · €18,153 million · first in 24
7108 12 00Gold › Other unwrought forms€5,429 million · 1st of the 27
7118 90 00Coin › Other€2,427 million · 1st of the 27
7108 13 10Gold › Bars, rods, wire and sections; plates; sheets and strips of a thickness, excluding…€2,109 million · 1st of the 27
Chapter 29 · Organic chemicals · 375 lines · €12,914 million · first in 139
2933 39 99Compounds containing an unfused pyridine ring in the structure€2,492 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
2933 59 95Compounds containing a pyrimidine ring or piperazine ring in the structure€2,012 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
2934 99 90Nucleic acids and their salts › Other€1,348 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
Chapter 39 · Plastics and articles thereof · 184 lines · €10,507 million · first in 71
3926 90 97Articles of plastics and articles of other materials of headings 3901 to 3914 › Other€2,119 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
3917 40 00Fittings€347.7 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
3923 21 00Articles for the conveyance or packing of goods › Of polymers of ethylene€313.0 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
Chapter 88 · Aircraft, spacecraft, and parts thereof · 26 lines · €9,985 million · first in 6
8807 30 00Parts of goods of heading 8801 › Other parts of aeroplanes, helicopters or unmanned…€4,531 million · 1st of the 27
8802 40 00Other aircraft › Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg€4,166 million · 2nd of the 27 · on 1 January it goes from 2.1% to 1.6%
8807 20 00Parts of goods of heading 8801 › Under-carriages and parts thereof€476.5 million · 2nd of the 27
Chapter 62 · Articles of apparel and clothing accessories, not knitted or crocheted · 165 lines · €8,803 million · first in 57
6203 42 31Trousers › Of denim€909.1 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%
6202 40 10Women's or girls' overcoats › Of a weight, per garment, not exceeding 1 kg€539.7 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%
6205 20 00Men's or boys' shirts › Of cotton€428.3 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%
Chapter 94 · Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings · 87 lines · €6,500 million · first in 45
9403 20 80Other metal furniture › Other€684.1 million · 1st of the 27
9401 99 20And parts thereof › Of seats of a kind used for motor vehicles€479.4 million · 2nd of the 27
9401 71 00Seats › Upholstered€415.3 million · 1st of the 27
Chapter 38 · Miscellaneous chemical products · 95 lines · €5,446 million · first in 37
3822 19 00Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory…€1,805 million · 1st of the 27
3815 12 00Reaction initiators › With precious metal or precious-metal compounds as the active…€1,475 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
3824 99 96Prepared binders for foundry moulds or cores › Other€392.4 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
Chapter 64 · Footwear, gaiters and the like; parts of such articles · 70 lines · €3,962 million · first in 13
6404 19 90Footwear with outer soles of rubber or plastics › Other€768.6 million · 2nd of the 27 · on 1 January it goes from 15.3% to 13.8%
6404 11 00Footwear with outer soles of rubber › Sports footwear; tennis shoes, basketball shoes…€369.7 million · 3rd of the 27 · on 1 January it goes from 15.3% to 13.8%
6402 91 90Other footwear with outer soles and uppers of rubber or plastics › Covering the ankle€335.4 million · 1st of the 27 · on 1 January it goes from 15.3% to 13.8%
Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes · 19 lines · €2,602 million · first in 4
2716 00 00Electrical energy€1,312 million · 2nd of the 27
2701 12 90Coal › Bituminous coal › Other€398.3 million · 2nd of the 27
2701 12 10Coal › Coking coal€356.2 million · 4th of the 27
Chapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes · 195 lines · €2,463 million · first in 74
2843 90 90Colloidal precious metals › Other compounds; amalgams › Other€334.1 million · 1st of the 27
2804 69 00Hydrogen › Silicon › Other€278.4 million · 1st of the 27 · on 1 January it goes from 4.4% to 3.3%
2844 10 90Radioactive chemical elements and radioactive isotopes and their compounds › Other€228.9 million · 2nd of the 27
Chapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks · 52 lines · €1,643 million · first in 20
3215 90 20Printing ink › Ink cartridges for insertion into apparatus of subheadings…€347.5 million · 2nd of the 27
3214 10 10Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics€165.9 million · 1st of the 27 · on 1 January it goes from 4% to 3%
3204 17 00Synthetic organic colouring matter › Pigments and preparations based thereon€162.9 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
Chapter 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder · 45 lines · €1,455 million · first in 12
1205 10 90Rape or colza seeds › Low erucic acid rape or colza seeds › Other€745.4 million · 2nd of the 27
1211 90 86Plants and parts of plants › Other€455.1 million · 1st of the 27
1212 99 95Locust beans › Other€66.3 million · 1st of the 27
Chapter 21 · Miscellaneous edible preparations · 34 lines · €1,180 million · first in 10
2106 90 92Food preparations not elsewhere specified or included › Containing no milkfats, sucrose…€369.4 million · 2nd of the 27 · on 1 January it goes from 11.6% to 10.4%
2106 90 98Food preparations not elsewhere specified or included › Other€196.9 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)
2101 11 00Extracts, essences and concentrates€190.1 million · 1st of the 27 · on 1 January it goes from 7.2% to 5.4%
Chapter 20 · Preparations of vegetables, fruit, nuts or other parts of plants · 133 lines · €1,180 million · first in 49
2008 19 19Fruit › In immediate packings of a net content exceeding 1 kg › Other€245.5 million · 1st of the 27 · on 1 January it goes from 9.8% to 8.4%
2001 10 00Vegetables › Cucumbers and gherkins€95.2 million · 1st of the 27 · on 1 January it goes from 15.9% to 14.3%
2008 19 99Fruit › In immediate packings of a net content not exceeding 1 kg › Other€60.7 million · 1st of the 27 · on 1 January it goes from 11.2% to 9.6%
Chapter 96 · Miscellaneous manufactured articles · 66 lines · €1,105 million · first in 32
9603 21 00Brooms › Toothbrushes, including dental-plate brushes€180.8 million · 1st of the 27
9617 00 00Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners€104.7 million · 2nd of the 27 · on 1 January it goes from 5.3% to 4%
9603 90 91Brooms › Road-sweeping brushes; household type brooms and brushes, including shoe brushes…€58.1 million · 1st of the 27
Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · 50 lines · €1,078 million · first in 13
1513 11 10Coconut › For technical or industrial uses other than the manufacture of foodstuffs…€199.0 million · 1st of the 27
1513 29 30Palm kernel or babassu oil and fractions thereof › For technical or industrial uses other…€182.7 million · 1st of the 27 · on 1 January it goes from 4% to 3%
1513 21 10Palm kernel or babassu oil and fractions thereof › For technical or industrial uses other…€179.0 million · 1st of the 27
Chapter 34 · Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster · 28 lines · €1,029 million · first in 10
3402 50 90Organic surface-active agents › Washing preparations and cleaning preparations€329.0 million · 1st of the 27
3402 42 00Organic surface-active agents › Non-ionic€100.9 million · 1st of the 27
3401 30 00Organic surface-active products and preparations for washing the skin, in the form…€87.7 million · 1st of the 27
Chapter 86 · Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds · 25 lines · €894.0 million · first in 9
8607 99 80Parts of railway or tramway locomotives or rolling stock › Other€190.6 million · 1st of the 27
8609 00 90Containers specially designed and equipped for carriage by one or more modes… › Other€119.0 million · 2nd of the 27
8603 10 00Self-propelled railway or tramway coaches › Powered from an external source of electricity€114.1 million · 2nd of the 27
Chapter 47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard · 17 lines · €811.8 million · first in 7
4703 29 00Chemical wood pulp › Non-coniferous€481.5 million · 3rd of the 27
4703 21 00Chemical wood pulp › Coniferous€140.2 million · 3rd of the 27
4702 00 00Chemical wood pulp, dissolving grades€69.8 million · 1st of the 27
Chapter 35 · Albuminoidal substances; modified starches; glues; enzymes · 21 lines · €808.8 million · first in 11
3506 91 90Adhesives based on polymers of headings 3901 to 3913 or on rubber › Other€222.5 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
3504 00 90Peptones and their derivatives › Other€149.4 million · 2nd of the 27
3507 90 90Enzymes › Other€123.3 million · 1st of the 27 · on 1 January it goes from 5% to 3.7%
Chapter 22 · Beverages, spirits and vinegar · 58 lines · €673.6 million · first in 12
2202 10 00Waters, including mineral waters and aerated waters, containing added sugar or other…€100.3 million · 5th of the 27 · on 1 January it goes from 7.6% to 5.7%
2208 30 71Undenatured ethyl alcohol of an alcoholic strength by volume of < 80 %… › 2 litres or less€81.9 million · 5th of the 27
2208 30 30Undenatured ethyl alcohol of an alcoholic strength by volume… › Single malt whisky€78.3 million · 3rd of the 27
Chapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products · 42 lines · €627.2 million · first in 9
1902 30 10Pasta › Dried€99.4 million · 2nd of the 27 · on 1 January it goes from 5.6% + €21.52/100 kg/net to 4.8% + €18.45/100 kg/net
1905 90 80Bread › Other€65.9 million · 3rd of the 27 · on 1 January it moves to a new stage (see the sheet)
1905 90 70Bread › Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose€54.2 million · 4th of the 27 · on 1 January it moves to a new stage (see the sheet)
Chapter 49 · Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans · 21 lines · €551.4 million · first in 10
4901 99 00Printed books › Other€211.2 million · 3rd of the 27
4911 99 00Other printed matter › Other€79.2 million · 4th of the 27
4911 91 00Other printed matter › Pictures, designs and photographs€59.3 million · 1st of the 27
Chapter 56 · Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof · 49 lines · €470.1 million · first in 25
5603 13 90Nonwovens › Weighing more than 70 g/m² but not more than 150 g/m² › Other€45.5 million · 1st of the 27 · on 1 January it goes from 3.8% to 3.3%
5603 11 90Nonwovens › Weighing not more than 25 g/m² › Other€42.1 million · 1st of the 27 · on 1 January it goes from 3.8% to 3.3%
5603 12 90Nonwovens › Weighing more than 25 g/m² but not more than 70 g/m² › Other€33.7 million · 2nd of the 27 · on 1 January it goes from 3.8% to 3.3%
Chapter 57 · Carpets and other textile floor coverings · 31 lines · €425.9 million · first in 18
5702 42 00Carpets and other textile floor coverings › Of man-made textile materials€104.1 million · 1st of the 27 · on 1 January it goes from 7.2% to 6.5%
5703 39 99Of other man-made textile materials › Other€54.6 million · 1st of the 27 · on 1 January it goes from 7.2% to 6.5%
5704 90 00Carpets and other textile floor coverings › Other€42.7 million · 1st of the 27 · on 1 January it goes from 6% to 5.4%
Chapter 54 · Man-made filaments; strip and the like of man-made textile materials · 54 lines · €362.4 million · first in 12
5402 20 00Synthetic filament yarn › High tenacity yarn of polyesters, whether or not textured€42.6 million · 1st of the 27 · on 1 January it goes from 3.5% to 3.1%
5402 49 00Synthetic filament yarn › Other yarn, single, untwisted or with a twist ≤ 50 turns per…€42.0 million · 2nd of the 27 · on 1 January it goes from 3.5% to 3.1%
5402 33 00Synthetic filament yarn › Of polyesters€34.6 million · 3rd of the 27 · on 1 January it goes from 3.5% to 3.1%
Chapter 59 · Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use · 34 lines · €333.1 million · first in 13
5911 90 99Textile products and articles › Other€67.6 million · 1st of the 27 · on 1 January it goes from 5.4% to 4.9%
5903 20 90Coated, covered or laminated€56.9 million · 1st of the 27
5906 10 00Rubberised textile fabrics › Adhesive tape of a width not exceeding 20 cm€33.0 million · 1st of the 27 · on 1 January it goes from 4% to 3.5%
Chapter 52 · Cotton · 108 lines · €245.0 million · first in 7
5202 99 00Cotton waste › Other€31.8 million · 1st of the 27
5205 27 00Cotton yarn › Measuring less than 106,38 decitex but not less than 83,33 decitex€20.9 million · 1st of the 27 · on 1 January it goes from 3.2% to 2.4%
5207 10 00Cotton yarn put up for retail sale › Containing 85 % or more by weight of cotton€10.9 million · 1st of the 27 · on 1 January it goes from 4% to 3%
Chapter 67 · Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair · 8 lines · €219.2 million · first in 3
6702 10 00Artificial flowers › Of plastics€92.3 million · 2nd of the 27 · on 1 January it goes from 3.7% to 2.8%
6704 20 00Wigs › Of human hair€40.5 million · 1st of the 27
6702 90 00Artificial flowers › Of other materials€33.8 million · 3rd of the 27 · on 1 January it goes from 3.7% to 2.8%
Chapter 60 · Knitted or crocheted fabrics · 33 lines · €106.9 million · first in 5
6004 10 00Knitted or crocheted fabrics of a width > 30 cm › Containing by weight 5 % or more…€23.9 million · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%
6006 32 00Other knitted or crocheted fabrics › Dyed€16.1 million · 3rd of the 27 · on 1 January it goes from 7.1% to 6.2%
6005 37 00Warp knit fabrics › Other, dyed€13.8 million · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%
Chapter 06 · Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage · 28 lines · €96.8 million · first in 3
0603 11 00Cut flowers and flower buds of a kind suitable for bouquets or for ornamental… › Roses€26.8 million · 3rd of the 27 · on 1 January it moves to a new stage (see the sheet)
0602 90 70Other live plants › Rooted cuttings and young plants, excluding cacti€19.9 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
0602 10 90Other live plants › Unrooted cuttings and slips › Other€17.4 million · 2nd of the 27
Chapter 31 · Fertilisers · 10 lines · €76.4 million · first in 1
3102 40 10Mineral or chemical fertilisers › With a nitrogen content not exceeding 28 % by weight€33.0 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
3105 20 90Mineral or chemical fertilisers containing the three fertilising elements nitrogen…€22.7 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%
3105 51 00Containing nitrates and phosphates€7.5 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
Chapter 51 · Wool, fine or coarse animal hair; horsehair yarn and woven fabric · 25 lines · €47.9 million · first in 4
5109 90 00Yarn of wool or of fine animal hair › Other€10.7 million · 2nd of the 27 · on 1 January it goes from 4% to 3%
5109 10 90Yarn of wool or of fine animal hair › Containing 85 % or more by weight of wool…€9.9 million · 3rd of the 27 · on 1 January it goes from 4% to 3%
5112 11 00Woven fabrics of combed wool or of combed fine animal hair › Of a weight ≤ 200 g/m²€5.8 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten · 41 lines · €44.8 million · first in 10
1106 30 90Flour › Of the products of Chapter 8 › Other€23.4 million · 1st of the 27 · on 1 January it goes from 6.6% to 4.9%
1104 29 17Cereal grains otherwise worked › Hulled, whether or not sliced or kibbled€4.0 million · 1st of the 27 · on 1 January it goes from €112.87/t to €96.75/t
1108 14 00Starches › Manioc (cassava) starch€3.5 million · 5th of the 27
Chapter 53 · Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn · 20 lines · €32.3 million · first in 3
5305 00 00Coconut, abaca, ramie and other vegetable textile fibres, not elsewhere specified…€8.0 million · 4th of the 27
5310 10 90Woven fabrics of jute or of other textile bast fibres of heading 5303 › Of a width…€4.3 million · 2nd of the 27 · on 1 January it goes from 3.5% to 3.1%
5310 10 10Woven fabrics of jute or of other textile bast fibres of heading 5303 › Of a width…€4.3 million · 1st of the 27 · on 1 January it goes from 3.5% to 3.1%
Chapter 45 · Cork and articles of cork · 9 lines · €7.0 million · first in 2
4504 90 80Agglomerated cork and articles of agglomerated cork › Other€4.6 million · 1st of the 27 · on 1 January it goes from 3.7% to 2.8%
4504 10 99Agglomerated cork and articles of agglomerated cork › Blocks, plates, sheets and strip…€940,162 · 3rd of the 27 · on 1 January it goes from 3.7% to 2.8%
4503 90 00Articles of natural cork › Other€500,234 · 3rd of the 27 · on 1 January it goes from 3.7% to 2.8%
Chapter 04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included · 7 lines · €4.6 million · first in 1
0408 11 80And egg yolks › Dried › Other€2.0 million · 3rd of the 27
0410 90 00Insects and other edible products of animal origin › Other€1.4 million · 3rd of the 27 · on 1 January it goes from 6.1% to 4.6%
0407 11 00Birds' eggs › Of fowls of the species Gallus domesticus€905,548 · 5th of the 27 · on 1 January it goes from €28/1 000 p/st to €21/1 000 p/st
By value imported from outside the Union. The code opens the sheet, with the duty, the quota, the rule of origin and the requirements.
2709 00 90Petroleum oils and oils obtained from bituminous minerals › Other€29,370 million · 2nd of the 27
8507 60 00Electric accumulators › Lithium-ion€10,215 million · 1st of the 27
8411 91 00Of turbojets or turbopropellers€7,412 million · 2nd of the 27
0901 11 00Coffee › Not decaffeinated€6,025 million · 1st of the 27
3004 90 00Medicaments consisting of mixed or unmixed products for therapeutic… › Other€5,925 million · 3rd of the 27
7108 12 00Gold › Other unwrought forms€5,429 million · 1st of the 27
8471 30 00Automatic data-processing machines and units thereof › Portable automatic data-processing…€5,237 million · 2nd of the 27
3002 15 00Antisera › Immunological products, put up in measured doses or in forms or packings…€5,212 million · 2nd of the 27
8542 39 90Electronic integrated circuits › Other€4,932 million · 1st of the 27
8542 31 90Electronic integrated circuits › Processors and controllers, whether or not combined…€4,888 million · 2nd of the 27
8517 13 00Telephone sets › Smartphones€4,585 million · 3rd of the 27
8807 30 00Parts of goods of heading 8801 › Other parts of aeroplanes, helicopters or unmanned…€4,531 million · 1st of the 27
8802 40 00Other aircraft › Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg€4,166 million · 2nd of the 27 · on 1 January it goes from 2.1% to 1.6%
3002 12 00Antisera and other blood fractions€3,338 million · 1st of the 27
8703 60 10Motor cars and other motor vehicles principally designed for the transport… › New€3,292 million · 2nd of the 27 · on 1 January it goes from 9% to 8.1%
8517 62 00Apparatus for the transmission or reception of voice › Machines for the reception…€3,141 million · 2nd of the 27
3002 14 00Antisera › Immunological products, mixed, not put up in measured doses or in forms…€3,072 million · 2nd of the 27
2603 00 00Copper ores and concentrates€3,005 million · 1st of the 27
8411 12 30Turbojets › Of a thrust exceeding 44 kN but not exceeding 132 kN€2,848 million · 2nd of the 27
8703 80 10Motor cars and other motor vehicles principally designed for the transport… › New€2,773 million · 2nd of the 27 · on 1 January it goes from 8.7% to 7.5%
Food sold in Germany carries the mandatory information in German.
Article 15 of Regulation (EU) 1169/2011 says that «mandatory food information shall appear in a language easily understood by the consumers of the Member States where a food is marketed […] the Member States in which a food is marketed may stipulate that the particulars shall be given in one or more languages from among the official languages of the Union».
The sheet of each line, opened for Germany, adds the destination block with VAT and the food authority.
On top of the duty and VAT, Germany charges excise duties on alcohol, tobacco and energy when the goods are released for consumption. The categories are set by EU directives and the amounts by each country. Situation on 1 July 2026, according to TEDB.
Alcoholic beverages
Beer
Rate
Amount
Condition
Standard rate
€0.787 per hl per degree Plato
·
Reduced rate · small independent breweries
€0.3935 per hl per degree Plato
TEDB: “50% of standard rate with a yearly production of 5,000 hl - 10,000 hl (The reduced rate under a yearly production of 5,000 hl stays the same)”
Still wine
Rate
Amount
Condition
Standard rate
€0 per hl of product
·
Sparkling wine
Rate
Amount
Condition
Standard rate
€136 per hl of product
·
Reduced rate (up to 8.5% vol)
€51 per hl of product
TEDB: “< 6 %vol.”
Other still fermented beverages
Rate
Amount
Condition
Standard rate
€0 per hl of product
·
Other sparkling fermented beverages
Rate
Amount
Condition
Standard rate
€136 per hl of product
·
Reduced rate (up to 8.5% vol)
€51 per hl of product
TEDB: “< 6 %vol.”
Intermediate products
Rate
Amount
Condition
Standard rate
€153 per hl of product
TEDB: “> 15 %vol. - 22 %vol.”
Reduced rate (up to 15% vol)
€102 per hl of product
TEDB: “<= 15 %vol.”
Sparkling intermediate products
Rate
Amount
Condition
Reduced rate (up to 15% vol)
€136 per hl of product
TEDB: “sparkling”
Ethyl alcohol (spirit drinks)
Rate
Amount
Condition
Standard rate
€1,303 per hl of pure alcohol
·
Reduced rate · small distilleries
€730 per hl of pure alcohol
TEDB: “The reduced rate is applicale in small distilleries with a yearly production of <= 4 hl of pure alcohol”
TEDB: “with a sulphur content not exceeding 10 mg/kg”
Unleaded
€669.8 per 1,000 l
TEDB: “with a sulphur content exceeding 10 mg/kg”
Gas oil
Rate
Amount
Condition
Motor fuel
€470.4 per 1,000 l
TEDB: “with a sulphur content not exceeding 10 mg/kg”
Motor fuel
€485.7 per 1,000 l
TEDB: “with a sulphur content exceeding 10 mg/kg”
Heating, business use
€46.01 per 1,000 l
TEDB: “with a sulphur content not exceeding 50 mg/kg Manufacturing companies get an additional individual tax relief up to a remaining tax of about 41.41 EUR/1000 l.”
Heating, business use
€61.01 per 1,000 l
TEDB: “with a sulphur content exceeding 50 mg/kg”
Heating, non-business use
€61.35 per 1,000 l
TEDB: “with a sulphur content not exceeding 50 mg/kg”
Heating, non-business use
€76.35 per 1,000 l
TEDB: “with a sulphur content exceeding 50 mg/kg”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry
€255.6 per 1,000 l
TEDB: “with a sulphur content not exceeding 10 mg/kg”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry
€270.9 per 1,000 l
TEDB: “with a sulphur content exceeding 10 mg/kg”
Art. 15(3): agriculture, horticulture, fish farming and forestry
€46.01 per 1,000 l
TEDB: “with a sulphur content not exceeding 50 mg/kg”
Art. 15(3): agriculture, horticulture, fish farming and forestry
€61.01 per 1,000 l
TEDB: “with a sulphur content exceeding 50 mg/kg”
Art. 8(2)(b): stationary motors
€61.35 per 1,000 l
TEDB: “if used in a plant with an efficiency of at least 60 %, with a sulphur content not exceeding 50 mg/kg”
Art. 8(2)(b): stationary motors
€76.35 per 1,000 l
TEDB: “if used in a plant with an efficiency of at least 60 %, with a sulphur content exceeding 50 mg/kg”
Art. 8(2)(c): construction, civil engineering and public works machinery
€470.4 per 1,000 l
TEDB: “Standard rate with a sulphur content not exceeding 10 mg/kg”
Art. 8(2)(c): construction, civil engineering and public works machinery
€485.7 per 1,000 l
TEDB: “Standard rate with a sulphur content exceeding 10 mg/kg”
Art. 8(2)(d): vehicles intended for use off the public highway
€61.35 per 1,000 l
TEDB: “if used for the transfer of freight in seaports, with a sulphur content not exceeding 50 mg/kg”
Art. 8(2)(d): vehicles intended for use off the public highway
€76.35 per 1,000 l
TEDB: “if used for the transfer of freight in seaports, with a sulphur content exceeding 50 mg/kg”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)
€416.38 per 1,000 l
TEDB: “if used for local public passenger transport, with a sulphur content not exceeding 10 mg/kg”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)
€431.68 per 1,000 l
TEDB: “if used for local public passenger transport, with a sulphur content exceeding 10 mg/kg”
Kerosene
Rate
Amount
Condition
Motor fuel
€654.5 per 1,000 l
·
Heating, business use
€46.01 per 1,000 l
·
Heating, non-business use
€61.35 per 1,000 l
·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry
€654.5 per 1,000 l
TEDB: “Standard rate”
Art. 8(2)(b): stationary motors
€61.35 per 1,000 l
TEDB: “if used in a plant with an efficiency of at least 60 %”
Art. 8(2)(c): construction, civil engineering and public works machinery
€654.5 per 1,000 l
TEDB: “Standard rate”
Art. 8(2)(d): vehicles intended for use off the public highway
€654.5 per 1,000 l
TEDB: “Standard rate”
Heavy fuel oil
Rate
Amount
Condition
Heating, business use
€25 per 1,000 kg
·
Heating, non-business use
€25 per 1,000 kg
·
LPG
Rate
Amount
Condition
Motor fuel
€409 per 1,000 kg
·
Heating, business use
€45.45 per 1,000 kg
·
Heating, non-business use
€60.6 per 1,000 kg
·
Art. 15(1)(i): motor fuel
€409 per 1,000 kg
TEDB: “Standard rate”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry
€409 per 1,000 kg
TEDB: “Standard rate”
Art. 15(3): agriculture, horticulture, fish farming and forestry
€45.45 per 1,000 kg
·
Art. 8(2)(b): stationary motors
€60.6 per 1,000 kg
TEDB: “if used in a plant with an efficiency of at least 60 %”
Art. 8(2)(c): construction, civil engineering and public works machinery
€409 per 1,000 kg
TEDB: “Standard rate”
Art. 8(2)(d): vehicles intended for use off the public highway
€60.6 per 1,000 kg
TEDB: “if used for the transfer of freight in seaports”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)
€378.67 per 1,000 kg
TEDB: “if used for local public passenger transport”
Natural gas
Rate
Amount
Condition
Motor fuel
€7.59 per GJ
TEDB: “1 MWh = 3.6 GJ (Standard rate)”
Heating, business use
€1.14 per GJ
TEDB: “1 MWh = 3.6 GJ”
Heating, non-business use
€1.53 per GJ
TEDB: “1 MWh = 3.6 GJ”
Art. 15(1)(i): motor fuel
€7.59 per GJ
TEDB: “1 MWh = 3.6 GJ (Standard rate)”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry
€7.59 per GJ
TEDB: “1 MWh = 3.6 GJ (Standard rate) Standard rate”
Art. 15(3): agriculture, horticulture, fish farming and forestry
€1.14 per GJ
TEDB: “1 MWh = 3.6 GJ (if not used as propellant)”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)
€7.04 per GJ
TEDB: “1 MWh = 3.6 GJ if used for local public passenger transport”
Art. 8(2)(b): stationary motors
€1.53 per GJ
TEDB: “1 MWh = 3.6 GJ if used in a plant with an efficiency of at least 60 %”
Art. 8(2)(c): construction, civil engineering and public works machinery
€7.59 per GJ
TEDB: “1 MWh = 3.6 GJ Standard rate”
Art. 8(2)(d): vehicles intended for use off the public highway
€1.53 per GJ
TEDB: “1 MWh = 3.6 GJ if used for the transfer of freight in seaports”
Coal and coke
Rate
Amount
Condition
Heating, business use
€0.33 per GJ
TEDB: “Standard rate”
Heating, non-business use
€0.33 per GJ
TEDB: “Standard rate”
Electricity
Rate
Amount
Condition
Business use
€0.5 per MWh
TEDB: “Electricity (used by companies in the manufacturing industry or in agriculture and forestry, Section 9 b Electricity Duty Act)”
Non-business use
€20.5 per MWh
TEDB: “Standard rate”
Art. 15(3): agriculture, horticulture, fish farming and forestry
€0.5 per MWh
TEDB: “Electricity (used by companies in the manufacturing industry or in agriculture and forestry, Section 9 b Electricity Duty Act)”
Counted on 30 October 2026. Before shipping, open the sheet of the line, which has the year-by-year schedule, the quota, the rule of origin and the calculator. See the 27 countries.