Germany is an EU member state and applies EU customs, tariff and product law, supplemented by national rules in the Foreign Trade and Payments Ordinance. National authorisation requirements apply to exports of goods on Part I of the German Export List, and the Ordinance also contains import clearance rules and import prohibitions. Packaging rules are changing as Germany implements the EU Packaging and Packaging Waste Regulation.
Customs union and national rules
As an EU member state, Germany is part of the EU customs union, so goods moving between Germany and other member states are not subject to customs duties, and imports from outside the EU are cleared under EU customs law and the common external tariff. These EU-level points were not source-checked and should be confirmed before relying on specific procedures.
National rules sit alongside EU law. The Foreign Trade and Payments Ordinance contains a chapter on imports, including import clearance, and a separate section on import and transfer prohibitions. Businesses trading with other member states also need a VAT identification number.12
Export controls
The Foreign Trade and Payments Ordinance sets authorisation requirements for exporting goods listed in Part I of the German Export List. Exporters should classify products against that list and against EU dual-use controls before shipping. Payments for goods exports and imports are exempt from Bundesbank payment reporting.34
Packaging and product rules
A federal act implementing the EU Packaging and Packaging Waste Regulation (EU) 2025/40 has been published in the Federal Law Gazette. Importers and brand owners placing packaged goods on the German market should review how their packaging registration and compliance obligations change. Product safety and conformity marking rules were not reviewed.5
Documents usually needed
- VAT identification number for intra-EU trade
- Export classification against Part I of the German Export List and EU dual-use lists
- Export authorisations where goods are listed
- Packaging compliance records for goods placed on the German market
Common mistakes
- Shipping listed goods without checking the German Export List and EU dual-use controls.
- Assuming intra-EU sales need no VAT formalities because there is no customs border.
- Leaving packaging compliance until after market entry while the rules are being updated.
When the business crosses borders
- Goods payments are exempt from Bundesbank payment reporting, but services, royalties and capital flows above EUR 50,000 are not.
- National export authorisation requirements apply in addition to EU-level controls.
Questions businesses ask
Do German export controls add to EU rules?
Yes. The Foreign Trade and Payments Ordinance contains national authorisation requirements for goods on Part I of the German Export List, in addition to EU controls.3
Are packaging rules changing?
A federal act implementing EU Regulation 2025/40 on packaging has been published. Its content and dates of application were not reviewed here and should be checked.5
What this guide does not yet confirm
These points need checking with a qualified local professional in Germany before you rely on them.
- EU customs union membership, the Union Customs Code, the common customs tariff and EORI registration were not source-checked; official customs (zoll.de) and EU pages could not be reached in the research window.
- Import VAT rules and rates and customs procedures (for example customs warehousing and inward processing) were not confirmed.
- The operative text of the export authorisation rules and the competent licensing authority (BAFA) were not confirmed.
- Product safety, CE marking and the EU General Product Safety Regulation were not reviewed.
- The content and application dates of the packaging act (BGBl. 2026 I No. 207), and the carbon border adjustment mechanism, were not reviewed.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 18 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
The Foreign Trade and Payments Ordinance contains a chapter on imports, including rules on import clearance, and a separate section on import and transfer prohibitions. National import rules supplementing EU customs law.
Confirmed from chapter and section headings only; the operative text was not reviewed.
German VAT identification numbers are issued under section 27a of the VAT Act. Needed for intra-EU supplies and acquisitions.
The Foreign Trade and Payments Ordinance (AWV) sets authorisation requirements for exporting goods listed in Part I of the German Export List (Ausfuhrliste). National export controls; EU dual-use controls apply in addition and are not covered by this claim.
Confirmed from the section heading in the official table of contents; the section text itself could not yet be checked because the fetch service was rate-limited.
Payments of up to EUR 50,000 (or the equivalent in another currency), payments for the import or export of goods and short-term loans of up to twelve months are exempt from the Bundesbank payment reporting duty. Exemptions from § 67 Abs. 1 AWV.
A federal act implementing the EU Packaging and Packaging Waste Regulation (EU) 2025/40 has been published in the Federal Law Gazette as BGBl. 2026 I No. 207. Relevant to manufacturers, importers and distributors placing packaged goods on the German market.
Only the title and gazette reference were confirmed; the act's content and dates of application were not reviewed because the gazette page could not yet be checked.
Questions on this topic
3 statements on customs, trade and product rules in Germany
