Germany to UK customs charges and import tax: the £135 rule, 0% TCA duty and Parcelforce fees (2026)
Buying from Germany, or selling from Germany to buyers in Great Britain? Since Brexit, parcels from Germany go through UK customs. For orders of £135 or less there is no customs duty today, and the 20% VAT is charged at checkout by eBay, Amazon or the seller. Above £135 the buyer pays 20% import VAT plus the delivery company's fee, but goods made in Germany (or elsewhere in the EU) come in at 0% duty under the EU–UK Trade and Cooperation Agreement (TCA) when preference is claimed. Without it, duty is the normal UK rate, such as 12% on cotton T-shirts or 14% on bicycles. Every rule below has an official source and date.
Calculate your own order for Germany → UK
Quick answer: do you pay customs from Germany to the UK?
- £135 or less, not a gift: no customs duty; VAT is in the price you paid. No bill from Royal Mail, Parcelforce or the courier is expected.
- Over £135, made in Germany or the EU: 0% duty if the TCA preference is claimed, plus 20% VAT and the carrier's fee (Parcelforce £12 for DHL parcels). Under £1,000 no formal proof of origin is needed.
- Over £135, made outside the EU (for example in China) or no claim: the normal UK duty for the product plus 20% VAT.
- Gifts from family or friends in Germany: no VAT up to £39.
Orders of £135 or less (eBay.de, Amazon.de, German shops)
For consignments worth £135 or less (goods value, excluding transport if shown separately), the overseas seller must charge UK VAT at the point of sale and register for UK VAT. If the sale goes through an online marketplace, the marketplace does this instead. No import VAT is charged at the border. UK £135 VAT rule for overseas sellers
When goods outside the UK in a consignment of £135 or less are sold through an online marketplace to a customer in Great Britain, the marketplace is liable for the UK VAT and charges it at the point of sale. Marketplaces are also liable for VAT on goods of any value that are already in the UK when an overseas business sells them through the marketplace.
The £135 limit applies to the value of the whole consignment, not to each item. The value is the price of the goods, without transport or insurance (unless included in the price and not shown separately on the invoice) and without other identifiable taxes and charges. Unless items are sent individually, add their values together. If you change the value so that the consignment goes above £135, you may owe import VAT and customs duty instead and have to adjust the VAT you already accounted for.
Non-excise goods worth £135 or less pay no UK customs duty. Above £135, duty depends on the type of goods and where they come from, and is charged on the price plus postage, packaging and insurance. VAT paid to the delivery company is charged on the goods, postage, packaging, insurance and any duty.
Example: a £40.00 cotton T-shirt from Germany, sent by post to a buyer in Great Britain.
| Where you bought it | UK VAT 20% | Customs duty | Pay at the door | Try it |
|---|---|---|---|---|
| Bought on eBay, Amazon or another marketplace | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
| Bought from a German shop's own website (seller registered for UK VAT) | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
The £135 limit is for the whole order in one parcel, not each item. If a seller has not charged UK VAT, check the bill from the delivery company before you pay it.
Orders above £135: import duty from Germany and the TCA
Above £135, normal import VAT and customs duty apply at the border, paid by the buyer (DDU) or prepaid by the seller (DDP).
UK standard VAT rate is 20%, with a 5% reduced rate and 0% for e.g. most children's clothes and books.
UK Trade Tariff on 12 November 2026, goods from Germany: the EU tariff preference under the TCA is 0% on every code we checked. Without the preference (or for goods not made in the EU) the normal UK rate applies: 14% on bicycles, 12% on cotton T-shirts, women's cotton dresses and porcelain tableware, 10% on heavy wool jumpers, 8% on kitchen knives, 4% on ceramic mugs and tableware, 2% on other car parts and accessories, silver jewellery and non-glass Christmas decorations, and 0% on glass Christmas ornaments, make-up and skin care, toys, board games, candles and printed books.
The 0% TCA rate is only for goods that originate in the EU (or the UK) under the agreement's rules of origin; being sold or shipped from Germany is not enough. The UK importer claims it on the import declaration, based on a statement on origin that the EU exporter puts on the invoice or another commercial document, or on the importer's knowledge. For imports into the UK, goods worth under £1,000 in total can come in without a formal proof of origin if they are declared as meeting the origin rules. EU exporters need a REX number to make statements on origin for consignments over €6,000. Preference can also be claimed after import, within 3 years, with a valid proof of origin.
A preferential rate is only given if it is claimed on the UK import declaration; if it is not claimed, the normal rate of duty is charged. The importer must keep the declaration, the proof of origin and supporting records for at least 4 years, and duty already paid can be claimed back if a valid proof of origin is obtained later.
Example: one item worth £200.00 sent from Germany by courier to Great Britain, with the buyer paying on delivery (DDU). VAT is 20% on the price plus duty. The courier's own fee is extra (see delivery fees).
Codes and rates from the UK Trade Tariff (HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff), checked 12 Nov 2026, origin Germany). Duty and VAT are worked out on the item price only, as if shipping were free; in practice they are charged on the price plus postage, packaging and insurance. The calculator links open with the TCA preference ticked; untick it to see the normal rate. Your product may have a different code and rate: check it in our HS code lookup links.
Made in Germany, or only shipped from Germany?
- The 0% rate depends on where the goods were made, not where they were posted. A phone case made in China and sold by a German shop pays the UK rate for China (see China to UK customs charges, including anti-dumping duty on Chinese ceramics and bikes).
- Sellers: put "Country of origin: Germany" (or the EU country where it was made), a precise description and the UK commodity code on the customs form. For orders of £1,000 or more, add a statement on origin to the invoice; above €6,000 per consignment you need a REX number.
- Buyers: if a bill shows duty on a German-made item, ask the delivery company before paying whether preference was claimed. If you paid it, duty can be claimed back within 3 years with a valid proof of origin (form C285, or BOR 286 for Royal Mail and Parcelforce).
Delivery: DHL Paket via Parcelforce, DHL Express, UPS and FedEx fees
Deutsche Post / DHL Paket: since 1 January 2021 Great Britain has not been part of the EU single market, so every parcel to Great Britain (including the Isle of Man and Northern Ireland) needs customs documents, written in English. DHL Paket International parcels are delivered in Great Britain by Parcelforce (Royal Mail), with a transit guide of 3 to 5 working days; the Channel Islands have separate conditions.
When the buyer pays on delivery, Royal Mail charges an £8 handling fee and Parcelforce £12 (£25 for goods over £900). Couriers charge their own fees.
DHL Express charges UK receivers without a DHL account a Duty Tax Processing fee of £11 or 2.5% of the duties and taxes, whichever is higher (account holders: £12 or 2.5%).
UPS charges a UK disbursement fee of £14.35 or 3% of the amount advanced, whichever is higher. A separate £6.65 entry preparation fee can apply to imports needing a customs entry.
FedEx charges a UK disbursement fee of £12.90 or 2.5% of the duties and taxes, whichever is higher, from 20 July 2026.
Example: a £200.00 wool jumper sent by DHL Paket from Germany and delivered by Parcelforce, with the buyer paying on delivery.
| Case | Duty (10% normal rate) | VAT 20% | Parcelforce fee | Bill at the door |
|---|---|---|---|---|
| TCA preference claimed (made in Germany) | £0.00 | £40.00 | £12.00 | £52.00 |
| No preference claimed, or made outside the EU | £20.00 | £44.00 | £12.00 | £76.00 |
The Parcelforce fee is £12.00 for goods up to £900 (£25 above). Couriers' fees are their own minimums shown above; a courier bill may be higher if 2.5% or 3% of the charges is more.
Coming change: duty on parcels under £135
The UK will remove the customs duty relief for consignments of £135 or less, so these parcels will pay normal customs duty. The change starts on a day set by HM Treasury, by October 2028 at the latest (brought forward from March 2029 on 23 June 2026). Until then, the relief still applies.
Most goods made in Germany would still be at 0% duty under the TCA. How preference will be claimed on low-value parcels once this happens is not yet set out. We will update this page and the change log when it is.
Paying the bill, gifts and refunds
If you have to pay VAT, duty or charges on a parcel from abroad, Royal Mail, Parcelforce or the courier sends you a bill stating exactly which fees to pay. They normally hold the parcel for about 3 weeks; if the bill is not paid by then, the parcel goes back to the sender.
No VAT is charged on gifts worth £39 or less. A gift must be described as a gift on the customs form, be for a birthday, anniversary or other occasion, be sent between individuals (not companies) and be for personal use. Gifts over £39 sent by someone else pay VAT to the delivery company. Several gifts in one parcel each get the allowance if they are for different people, listed with their own values and wrapped individually. China to UK customs charges
To reclaim VAT or customs duty after returning goods or being charged too much, use form BOR 286 if Royal Mail or Parcelforce delivered the parcel, or form C285 for any other courier or freight company.
For sellers in Germany shipping to UK buyers
There is no turnover threshold for overseas sellers: you must register for UK VAT, whatever your turnover, if you and your business are based outside the UK and you supply any goods or services to the UK (or expect to in the next 30 days). The £90,000 threshold applies to UK-based businesses. An overseas business that still supplies the UK cannot ask to cancel its registration just because its turnover falls below £88,000.
B2B sales to a UK VAT-registered customer who gives their VAT number use the reverse charge, so the seller does not charge VAT.
German VAT law: a sale is a VAT-exempt export delivery (Ausfuhrlieferung, § 4 No. 1(a) and § 6 UStG) when the German seller transports or dispatches the goods to a country outside the EU (Drittlandsgebiet), such as Great Britain. The seller must be able to prove that the conditions are met (§ 6(4) UStG).
- Selling on eBay or Amazon? The marketplace charges UK VAT on orders of £135 or less. Selling on your own website? You need a UK VAT registration to charge it: see the UK £135 VAT rule for overseas sellers.
- For orders above £135, decide who pays VAT (and any duty): the buyer on delivery (DDU), or you, built into your price (DDP). See DDP vs DAP.
- Fill in every customs form fully, in English: see how to fill in CN22 and CN23.
Zusammenfassung auf Deutsch
- Sendungen nach Großbritannien bis 135 £: derzeit kein Zoll. Die britische Mehrwertsteuer (20 %) erhebt der Marktplatz (eBay, Amazon) oder der im Vereinigten Königreich umsatzsteuerlich registrierte Händler beim Kauf.
- Über 135 £: 20 % Einfuhrumsatzsteuer. Waren mit Ursprung in der EU sind nach dem Handels- und Kooperationsabkommen (TCA) zollfrei (0 %), wenn die Präferenz beantragt wird; sonst gilt der normale britische Satz (z. B. 12 % auf Baumwoll-T-Shirts, 14 % auf Fahrräder).
- Unter 1.000 £ ist kein förmlicher Ursprungsnachweis nötig; darüber eine Erklärung zum Ursprung auf der Rechnung, ab 6.000 € je Sendung mit REX-Nummer. Nur in Deutschland versandte, aber z. B. in China hergestellte Waren erhalten keine Präferenz.
- DHL Pakete nach Großbritannien brauchen Zolldokumente auf Englisch und werden dort von Parcelforce (Royal Mail) zugestellt; wenn Abgaben fällig sind, zahlt der Empfänger zusätzlich 12 £ Gebühr.
- Ausländische Händler, die über den eigenen Shop an britische Verbraucher verkaufen, müssen sich ohne Umsatzgrenze im Vereinigten Königreich für die Mehrwertsteuer registrieren. Die Lieferung nach Großbritannien ist in Deutschland eine steuerfreie Ausfuhrlieferung (§ 6 UStG), wenn der Nachweis geführt wird.
- Diese Seite ist eine allgemeine Information und keine Rechts-, Steuer- oder Zollberatung.
Shipping from elsewhere in the EU? See the EU → UK route guide. Selling from Germany to the US? See Germany → US customs duty. Going the other way? See UK → EU and Royal Mail EU customs charges. Other routes into the UK: China → UK · Japan → UK · US → UK. Returning an order? See international returns and duty refunds. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. It covers Great Britain (England, Scotland and Wales); Northern Ireland follows different rules for goods from the EU. Whether goods qualify for preference depends on the product-specific rules of origin. See the disclaimer.
Sources for this page
- VAT and overseas goods sold directly to customers in the UK, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- VAT and overseas goods sold to customers in the UK using online marketplaces, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- Tax and customs for goods sent from abroad (parts: Tax and duty; Gifts), GOV.UK. Accessed 3 Nov 2026. Verified
- Reforming the customs treatment of low value imports into the UK (policy paper, 13 Jul 2026), HM Treasury / HMRC. Accessed 29 Oct 2026. Verified
- Government backs high street with acceleration of cheap import reforms (23 Jun 2026), GOV.UK. Accessed 11 Nov 2026. Verified
- VAT rates, GOV.UK. Accessed 20 Oct 2026. Verified
- UK Trade Tariff: commodity measures for imports from Germany (third-country duty and EU tariff preference under the TCA), codes 8712003090, 6109100010, 6204420090, 6911100090, 6110111000, 8211920000, 6912002390, 8708999790, 7113110000, 9505109000, 9505101000, 3304990000, 9503009990, 9504908000, 3406000000, 4901990000, HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff). Accessed 12 Nov 2026. Verified
- Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU, GOV.UK. Accessed 12 Nov 2026. Verified
- Pay less Customs Duty on goods from a country with a UK trade agreement, HM Revenue & Customs / GOV.UK. Accessed 29 Oct 2026. Verified
- Paket nach Großbritannien versenden (Ihr Versand nach Großbritannien), Deutsche Post / DHL Paket (Privatkunden). Accessed 12 Nov 2026. Verified
- Pay a fee (customs charges), Royal Mail. Accessed 5 Nov 2026. Verified
- Pay a customs charge for parcel deliveries, Parcelforce Worldwide. Accessed 20 Oct 2026. Partly verified
- Customs Services (effective 1 January 2026), DHL Express UK. Accessed 24 Oct 2026. Verified
- UPS Service Guide UK (effective 7 June 2026, PDF), UPS UK. Accessed 24 Oct 2026. Verified
- Disbursement Fee: adjusted fee amounts effective 20 July 2026 (PDF, all countries), FedEx. Accessed 24 Oct 2026. Verified
- Register for VAT (when to register, including businesses based outside the UK), HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- Umsatzsteuergesetz (UStG) § 6 Ausfuhrlieferung (with § 4 Nr. 1 Buchstabe a), Bundesministerium der Justiz (gesetze-im-internet.de). Accessed 12 Nov 2026. Verified
Rules change often: the latest change we tracked was on 12 Nov 2026 (Canada's counter-tariff applies to low-value parcels too). Alerts send one short email, with the source, only when a rule changes on a route you pick.