Germany - Customs and duties
Germany is a member of the European Union and thus has a common import customs tariff and complies with trade agreements put in place by the EU. Germany is also a contracting party to the Harmonized System Convention. In regard to trade with non-EU countries, most raw materials enter duty-free, while most manufactured goods are subject to varying rates between 5% and 8%. Germany levies a 15% value-added tax on industrial goods.