How high are the customs tariff rates on the goods most frequently imported by private persons?

Last revised: 1 April 2007 (subject to changes in the Brussels tariff databank "TARIC")
In principle, import turnover tax is levied on goods imported to Germany in addition to customs duty: 19 % or 7 % of the sum on the invoice (free domicile, i.e. including any transport costs) and customs duty.

Type of goods	Tariff rate as % customs value
Clothing made of
- textiles	12 %
- leather	4 %
Shoes with uppers made of
- leather	8 %
- other material	17% %
Gold and silver jewellery	2.5 %
Jewellery	4 %
Cameras	4.2 %
Lenses	6.7 %
Video/digital cameras, depending on technical details	free-14 %
Computers, notebooks, handhelds	free
USB sticks, depending on technical details	free-14 %
Monitors,depending on technical details	free-14 %
GPS equipment	3.7 %
Bicycles	14 %
Sports equipment	2.7-4.7 %
- e.g. golf clubs	2.7 %
- e.g. tennis rackets	4.7 %
Ornaments made of
- wood	free
- plastic	6.5 %
- base metal (e.g. copper)	free
Books, pictures	free (import VAT: 7 %)
Prints, posters, photographs	free
Music cassettes, CDs, videos, DVDs	3.5 %
motor vehicles
- cars	10 %
- quads (four-wheeled motor cycles	10 %
- motor cycles, cubic capacity up to 250 cc	8 %
- motor cycles, cubic capacity over 250 cc	6 %
Furniture	free-5.6 %
Cosmetic products	free-6.5 %
CD players	9.5 %
DVD players	13,9 %
MP3 players depending on technical details	free-14 %

This information is non-binding.