Rates. As of January 1, 1988, all German tariffs were converted to the Harmonized Commodity Description and Coding System (HS).
The circulation of goods between EU member states is free of customs duties and surcharges, industrial goods from EFTA countries are duty-free, and goods from third countries outside the EU that do not enjoy most-favored-nation (MFN) status are subject to customs duties in accordance with the European Union (EU) "****same tariffs"
.
Federal German customs duties are mainly import duties. Only in exceptional cases is a "fiscal tariff" levied. Exported and transit goods are
exempt from customs duties.
There are two types of tariffs in the Federal Republic of Germany: autonomous tariffs and agreed tariffs. Autonomous rates are set by Germany itself, while agreed rates are set in accordance with agreements concluded between Germany or the European Union and third countries. Agreed rates also apply to other countries under most-favored-nation (MFN) status. Germany's tariff rates, like those of other EU countries, are ad valorem, and for some goods there is a compound tariff with lower rates. Preferential tariffs are applied to developing countries, and differential duties are levied on imports of agricultural products and some foodstuffs.
Tariff policy
International tariff exemptions were introduced in Europe as early as 1967. As an important member of the EEA, Germany's customs legislation
has been largely harmonized with the relevant EEA regulations. In 1992, the EEA adopted the Harmonized Customs Act (HCA), which entered into force on January 1, 1994.
The HCA was amended in the same year. In the same year, Germany amended its customs law to bring it into line with European legislation. Since January 1993, customs administrations in all European countries have adopted a harmonized system of customs declarations. This not only significantly reduces the workload of customs administrations, but also improves the legal protection of enterprises.