Import Value Added Tax (EUSt)

The import sales tax (short EUSt) is levied in Germany when importing goods from third countries (non-EU countries). There is an exemption limit of 22 euros per shipment. If the total value of a shipment is below 22 euros, it is exempt from import sales tax. For shipments with goods that are exclusively taxed at a reduced VAT rate (e.g., books), the exemption limit is 71.35 euros, provided no other duties are levied.