EU / LOW-VALUE REGIME

Germany (European Union)

5 effective-dated events. Status, date range, mode, value basis, and source remain attached to each rule.

Enacted activeEnacted futureAnnounced, not enactedExpired

Enacted · future

Jun 30, 2028 → Not enacted / open-ended

<= EUR 150

eu-tariff-default-2028

Value basis: intrinsic value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/Brussels

Duty treatment

The temporary EUR 3 treatment ends and tariff-based customs duty is the enacted default.

Tax treatment

Re-resolve the then-current member-state VAT and declaration rules.

Required inputs: entry_date, member_state, origin_country, taric_code, preference_claim, vat_category

Operational Data Hub details remain subject to later enacted implementation.

Official source 1 ↗

Enacted · future

Oct 31, 2026 → Jun 30, 2028

<= EUR 150

eu-low-value-product-identifier-2026

Value basis: intrinsic value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/Brussels

Duty treatment

The temporary EUR 3 grouping duty remains unchanged.

Tax treatment

The VAT amount rule is unchanged; the relevant low-value declaration requires a Product Identifier.

Required inputs: entry_date, member_state, product_identifier, tariff_groupings, vat_pathway

This is a declaration-data transition, retained because it can make an otherwise computable shipment operationally incomplete.

Official source 1 ↗

Enacted · active

Jun 30, 2026 → Jun 30, 2028

<= EUR 150

eu-temporary-flat-duty-2026

Value basis: intrinsic value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/Brussels

Duty treatment

EUR 3 applies per tariff-classified grouping within the enacted qualifying scope, not per physical unit.

Tax treatment

VAT remains due through the applicable member-state and declaration pathway.

Required inputs: entry_date, member_state, intrinsic_value, tariff_groupings, vat_pathway, declaration_type, preference_claim

One grouping shares tariff classification, description, and origin.

Official source 1 ↗Official source 2 ↗

Expired

Jun 30, 2021 → Jun 30, 2026

<= EUR 150

eu-low-value-relief-2021

Value basis: intrinsic value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/Brussels

Duty treatment

Eligible low-value consignments generally received customs-duty relief, subject to exclusions.

Tax treatment

Import VAT remained due; IOSS or special arrangements could collect it for qualifying consignments.

Required inputs: entry_date, member_state, intrinsic_value, product_exclusions, vat_pathway

The July 2021 start is the v1 low-value VAT regime boundary, not the historical origin of customs relief.

Official source 1 ↗

Enacted · active

Jun 30, 2021 → Not enacted / open-ended

> EUR 150

eu-ordinary-taric-above-150

Value basis: intrinsic value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/Brussels

Duty treatment

Ordinary TARIC measures apply subject to origin, preference, measures, and exclusions.

Tax treatment

Member-state import VAT applies on the legal VAT base.

Required inputs: entry_date, member_state, intrinsic_value, origin_country, taric_code, preference_claim, vat_category

EU is not a sufficient VAT destination.

Official source 1 ↗Official source 2 ↗