Import tax: taxable objects and tax rates
Import tax is levied on all imported goods, irrespective of the value of the consignment – even on free-of-charge consignments. The normal tax rate is 8.1%, while certain basic necessities benefit from a reduced rate of 2.6%.
The reduced tax rate of 2.6% applies to imports of:
- Foodstuffs, with the exception of alcoholic beverages;
- Cattle, poultry and fish;
- Grains;
- Seeds, planting roots and bulbs, living plants, cuttings, scions and cut flowers and branches, including those used in arrangements, bouquets, wreathes, etc.;
- Animal feed, silage acids, scatterings for animals;
- Fertilisers, pesticides, mulch and other vegetation used as covering material;
- Medication;
- Newspapers, magazines, books and other printed matter without advertising character;
- Products for menstrual hygiene.
For further information on import tax, please see our separate publications and Regulation R-69 VAT (german - french - italian).
Further info
Information office for customs regulations