Germany Customs Tariff Information
All industrial imports into Germany are subject to an "Import Turnover Tax" of 16%, which is charged on the duty-paid value of the import article plus a customs duty, which is different and determined by the imported goods.
(Exemptions: certain agricultural and a few other products which are taxed 7% ad valorum).
The Import Turnover Tax is designed to place the same turnover tax burden on imported goods as is imposed on goods produced domestically, which are levied with a 16% "Value-added Tax" (VAT).
Both customs duty and tax are collected by the German customs authorities.
y's customs regulations.