Brexit – Online orders from the UK – Customs duties

How will Brexit affect online orders from the UK?

Since January 1, 2021, new rules have applied to trade between the United Kingdom and the European Union.
In this article, we want to explain the effects of Brexit on online orders from the UK.

Following the UK’s withdrawal from the EU, the rules for importing goods are basically the same as for other shipments from non-EU countries.

However, there is a trade agreement between the EU and the UK. This applies to goods manufactured in Great Britain. Products manufactured in the UK and delivered to Germany or another EU country are not subject to customs duties.

Some categories of goods coming from the UK and having a country of origin outside the UK may be subject to customs duties if the order is more than €150.

Orders with a value of less than €150 (excluding shipping costs) are not subject to customs duty, regardless of the product’s country of origin.

Orders delivered from the United Kingdom to Germany are generally not subject to UK VAT.
However, an import sales tax of 19 percent or 7 percent applies (plus excise duty for excisable goods, if applicable). The exemption limit for goods imports of less than €22 was abolished on July 1, 2021. Import sales tax must now be paid on every order.

From 150€ (135 GBP) customs duties may be due. Customs offers a calculator for this purpose: Duty calculator for postal traffic

Value of goods under 22 Euro

Final price = value of goods – British value added tax

Example:
Value of goods: 10 Euro
– 20% UK VAT: 1,67 Euro
+ 19% DE import sales tax: 1.58 euros(NEW: will be levied from 01.07.2021)
= 9,91 Euro final price

Value of goods between 22 euros and 150 euros

Final price = value of goods – British VAT + German VAT

Example

Value of goods: 100 Euro
– 20% UK VAT: 16,70 Euro
+ 19% DE VAT: 15,82 Euro

= 99,13 Euro

Value of goods over 150 Euro

Final price = value of goods – British VAT + German VAT + customs duties*

(*if not manufactured in the UK)

Example

Vacuum cleaner value of goods: 200 Euro
– 20% UK VAT: 33,40 Euro
+ 19% DE VAT: 31,64 Euro
+ 3.40 inch

= 201,66 Euro

Important: The value of the goods always includes the shipping costs