Key Takeaways
- Zero tariffs apply under the UK-EU Trade and Cooperation Agreement (TCA) if goods meet rules of origin requirements — but you must claim preference correctly
- Full customs declarations on CDS are mandatory for all EU imports in 2026; the deferred-declaration period has ended
- Safety and Security (ENS) declarations have been required since 31 January 2025 for all GB-bound goods from the EU
- Germany accounts for 9.4% of total UK imports — the second-largest source after the US, with bilateral trade at £152.8 billion
- Postponed VAT Accounting (PVA) lets UK VAT-registered businesses account for import VAT on their return rather than paying at the border
- Statement on origin from your German exporter (valid 12 months) is the simplest way to prove originating status and claim zero tariff
UK-Germany Trade in Context
Germany remains the UK’s second-largest source of imports, accounting for 9.4% of total UK imports in 2024, behind only the United States at 13.2%. Total bilateral trade in goods and services reached £152.8 billion in the four quarters to Q3 2025, according to the UK government’s Germany Trade and Investment Factsheet published in February 2026.
UK imports from Germany stand at approximately £89.4 billion annually, driven primarily by cars, machinery and transport equipment, pharmaceutical products, and mechanical appliances. The dominance of road freight — particularly via the Dover-Calais corridor and Channel Tunnel — means most Germany-origin goods reach UK warehouses within 1-3 days, but the paperwork requirements have changed substantially since Brexit.
As of 2026, the phased introduction of border controls is complete. Full customs declarations, Safety and Security declarations, and sanitary and phytosanitary (SPS) checks all apply to goods moving from Germany to Great Britain. This guide walks through what you need to do, what you’ll pay, and how to avoid costly mistakes.
The Trade and Cooperation Agreement and Zero Tariffs
The UK-EU Trade and Cooperation Agreement (TCA) provides for zero tariffs and zero quotas on all goods traded between the UK and EU, provided they meet the agreement’s rules of origin requirements. This is not automatic — you must claim preference, and you must be able to prove the goods qualify.
What “Originating” Means
For goods to qualify for TCA zero tariff, they must be “originating” in the UK or EU. There are two main routes:
Wholly obtained: Goods entirely produced in one territory — for example, vegetables grown in Germany, or minerals extracted in the UK. This is straightforward but applies to a limited range of products.
Sufficiently processed: For most manufactured goods, the TCA uses product-specific rules that vary by commodity code (HS chapter). The most common rule requires that a minimum percentage of the product’s value originates in the UK or EU — typically 50% or more, though the exact threshold depends on the specific HS code.
If your German supplier imports components from China, assembles them in Germany, and ships to you, you need to verify whether the German processing is sufficient to confer originating status. The supplier should be able to confirm this.
How to Claim TCA Preference
To claim zero tariff under the TCA, you need one of two forms of proof:
Statement on origin: Your German exporter provides a statement on origin on the commercial invoice or other shipping document. For consignments over €6,000, the exporter must be registered as a Registered Exporter (REX) and include their REX number on the statement. A single statement can cover multiple shipments over 12 months if the goods and origin conditions remain the same.
Importer’s knowledge: You, as the importer, hold documentation demonstrating the originating status of the goods. This is less common and requires you to maintain detailed supply chain records.
If you do not claim TCA preference despite the goods qualifying, you will pay the full UK Global Tariff (UKGT) rate unnecessarily. UKGT rates vary widely — from 0% on some products to 20% or more on others — so the cost of missing a valid claim can be substantial.
Customs Declarations: What You Must File
The era of deferred customs declarations for EU imports ended in 2025. As of 2026, full customs declarations are mandatory for all goods imported from Germany to Great Britain, submitted through the Customs Declaration Service (CDS).
EORI Number Requirements
Before you can import, you need a GB-prefixed EORI number (GB followed by 12 digits and a 3-digit suffix). Your German exporter should hold an EU EORI number for their export declaration. Without a valid EORI, your goods will be held at the border. See our EORI number guide for application details.
Entry Summary Declaration (ENS)
Since 31 January 2025, all goods imported from the EU to Great Britain must be covered by an Entry Summary Declaration (ENS), submitted via the Safety and Security (S&S) GB system before goods reach the UK border. The ENS must be filed:
- For road freight: at least 2 hours before arrival at the GB border
- For rail and short sea: at least 2 hours before arrival
- For deep sea: at least 24 hours before arrival
Your freight forwarder typically handles ENS filing, but the legal responsibility rests with the carrier or the party bringing the goods into GB. Failure to file results in delays and potential penalties. For EU movements specifically, the ICS2 ENS requirements apply to Northern Ireland routes.
Simplified vs Full Declarations
Some businesses previously used simplified declarations for EU imports, but this flexibility has been withdrawn. Full declarations are now required at the point of import. If you need flexibility, consider:
- Pre-lodgement: Filing the declaration before goods arrive
- Customs supervised inward processing: For goods that will be re-exported after processing
- Authorised Consignor/Consignee status: Allows movement of goods under customs transit with reduced physical checks
These require authorisation from HMRC and are not available to all traders.
Duty, VAT, and What You’ll Actually Pay
Even with TCA zero tariff available, you need to understand what charges apply and when.
When TCA Zero Tariff Applies
If your goods meet rules of origin and you have valid proof (statement on origin or importer’s knowledge), the customs duty rate is 0%. You still pay import VAT, but no duty.
When UK Global Tariff Applies
If goods do not meet rules of origin, or you cannot prove originating status, you pay the UK Global Tariff (UKGT) rate for the relevant commodity code. You can look up the rate at trade-tariff.service.gov.uk by entering the HS code.
Import VAT and Postponed VAT Accounting
Import VAT is charged at the standard UK rate of 20% (or 5% for reduced-rate goods) on the customs value of the goods plus duty. UK VAT-registered businesses can use Postponed VAT Accounting (PVA) to account for import VAT on their VAT return rather than paying at the border.
To use PVA, you enter your VAT number on the customs declaration and select the PVA option. HMRC provides a monthly statement showing import VAT accounted for, which you include in your VAT return boxes.
Related Articles
For VAT fundamentals, see our import VAT explainer. If you’re new to EU trade, read the UK-EU trade agreement guide. For origin rules, consult our rules of origin guide.
De Minimis Threshold
Goods valued at £135 or below are not subject to customs duty, but VAT is charged at the point of sale rather than import. This applies to all origins including the EU. For B2B transactions above £135, normal import procedures apply.
What Happens If You Get It Wrong
Under-declaring value, misclassifying commodity codes, or failing to claim TCA preference when eligible all result in overpayment or underpayment. HMRC can assess underpaid duty and VAT for up to four years (or 20 years in cases of deliberate non-compliance), plus interest and penalties.
Overpaying is equally damaging to cash flow. A 12% UKGT rate on a £100,000 shipment is £12,000 that should not have been paid if TCA preference applied.
SPS and Regulatory Checks for Specific Goods
Products of animal origin, plants, and plant products from Germany are subject to sanitary and phytosanitary (SPS) checks at UK Border Control Posts under the Border Target Operating Model (BTOM).
Animal Products
Meat, dairy, fish, eggs, and certain composite products require:
- Export health certificate issued by German competent authority
- Pre-notification through IPAFFS (Import of products, animals, food and feed system) at least 24 hours before arrival
- Physical inspection at a UK Border Control Post
Plants and Plant Products
Most plants, seeds, and certain wood products require:
- Phytosanitary certificate from German plant health authority
- Pre-notification through IPAFFS
- Possible inspection at border
CE and UKCA Marking
Goods placed on the UK market may require UKCA marking (or CE marking under current transitional arrangements). This is separate from customs procedures but affects whether goods can be sold in the UK after import.
Freight and Logistics: Getting Goods from Germany to the UK
Road freight dominates Germany-UK trade, with the majority of goods moving via ferry routes or the Channel Tunnel. Transit times typically range from 1-3 days depending on origin in Germany and final UK destination.
Main Routes
- Dover-Calais/Dunkirk: The shortest sea crossing, heavily used for road freight
- Channel Tunnel (Eurotunnel): Rail freight and accompanied road vehicles
- Direct ferries: Some operators run Germany-UK routes (e.g., Cuxhaven to Immingham)
- Air freight: For high-value, time-sensitive goods from major German airports
Documentation Needed at Border
Your driver or carrier must carry:
- Commercial invoice
- Packing list
- Bill of lading or CMR consignment note
- Customs declaration reference (MRN)
- ENS reference
- Any required certificates (health, phytosanitary, origin)
Missing documentation results in delays. Ensure all paperwork travels with the goods, not separately by email.
Step-by-Step Import Checklist
Before Ordering from Germany
- Confirm you have a valid GB EORI number
- Verify the commodity code (HS code) for your goods — use the UK Trade Tariff or a classification workflow tool like TariffFlow that queries HMRC live and records the decision for audit
- Ask your German supplier whether goods are TCA-originating and whether they can provide a statement on origin
- Check if your goods require SPS certificates or other regulatory approvals
- Confirm Incoterms — who is responsible for customs declarations and freight costs
Before Shipping
- Ensure your freight forwarder has all information needed for CDS declaration
- Confirm ENS will be filed before goods reach GB border
- Arrange Postponed VAT Accounting if you are VAT-registered
- Verify insurance coverage for the journey
At the Border
- Ensure driver has all documentation
- Monitor declaration status through CDS
- Be prepared to respond to HMRC queries if goods are selected for inspection
After Arrival
- Download your PVA statement from HMRC (if using PVA)
- Include import VAT in your VAT return
- Keep all import documentation for at least 4 years
- Record the import in your commercial records for audit purposes
Frequently Asked Questions
Do I still need to file customs declarations for goods from Germany in 2026? Yes. Full customs declarations on the Customs Declaration Service (CDS) are mandatory for all EU imports. The deferred-declaration period ended in 2025.
Can I still get zero tariff on goods from Germany? Yes, under the UK-EU Trade and Cooperation Agreement (TCA), provided the goods meet rules of origin requirements and you have valid proof of origin (typically a statement on origin from your German exporter). For help with origin rules, see our rules of origin guide.
What is a statement on origin and how long is it valid? A statement on origin is a declaration from your exporter confirming the goods originate in the EU. It can cover multiple shipments over 12 months if the goods and origin conditions remain unchanged. For consignments over €6,000, the exporter must be REX-registered.
Do I need an EORI number to import from Germany? Yes. You need a GB-prefixed EORI number (GB + 12 digits + 3-digit suffix) to make customs declarations. Your German exporter needs an EU EORI for their export declaration.
What is Postponed VAT Accounting and should I use it? PVA lets UK VAT-registered businesses account for import VAT on their VAT return rather than paying at the border. It improves cash flow and is available for all imports. You elect for PVA on the customs declaration.
How do I know if my goods meet rules of origin? Ask your German supplier. They should know whether their goods are TCA-originating and be able to provide a statement on origin. If goods contain significant non-EU content, they may not qualify.