Automobile Import Duty & Landed Cost: South Korea to Germany
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Germany.
2026 Tariff & Cost Breakdown for Importing Automobile
Automobile import duty from South Korea to Germany includes a 10% customs duty rate and 19% VAT rate. Duties are calculated on CIF value in EUR. The total cost includes CIF value, customs duty, and VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 7116.17 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 7116.17 |
| Customs Duty | 10% | EUR 711.62 |
| VAT/GST | 19% | EUR 1487.28 |
| Total Landed Cost | — | EUR 9315.07 |
HS Code Classification for Automobile
Primary HS Code: 8703000000 — What It Covers
HS 8703000000 classifies Automobile imports. This code applies to vehicles with spark-ignition internal combustion engines. The Bundesfinanzverwaltung (Federal Customs Administration) enforces this classification.
Why Misclassification Carries Risk in Germany
Misclassification risks duty reassessment and potential fines enforced by the Bundesfinanzverwaltung (Federal Customs Administration). Accurate HS code classification is crucial for compliance.
Step-by-Step Guide: Importing Automobile from South Korea to Germany
Step 1: Verify Your HS Code & Product Description
Use the Germany tariff lookup tool to verify your HS code. Check for binding tariff information to ensure accuracy.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, weight, and value in EUR.
Certificate of Origin
A Certificate of Origin is required, preferably in the EU-Korea FTA origin certificate format, to claim preferential tariff treatment.
Packing List & Shipping Documents
A bill of lading or airway bill is required, including specific Germany customs requirements such as the EORI number.
Step 3: Calculate Your Landed Cost
Calculate your landed cost using the formula: CIF Value + Customs Duty (10% of CIF) + VAT/GST (19% of CIF + Duty) = Total Landed Cost in EUR.
Step 4: Submit to Germany Customs Authority
Submit your declaration to the Bundesfinanzverwaltung (Federal Customs Administration) using their electronic declaration system. Ensure compliance with the EU's End-of-Life Vehicles Directive and the German Ordinance on the Disposal of End-of-Life Vehicles.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods, such as bank transfer. Clearance typically takes 1-3 days after submission.
How to Legally Reduce Duty on Automobile Imports into Germany
Applicable Free Trade Agreements in 2026
The EU-Korea FTA provides reduced or eliminated tariffs on certain Automobile imports from South Korea to Germany, lowering the duty rate.
Duty Deferral Options: Bonded Warehouses & FTZs
The EU Customs Warehousing Procedure allows for duty deferral, where duties are paid when the goods are released from the warehouse.
Preferential Tariff Programs
No preferential tariff programs currently apply to Automobile imports from South Korea to Germany.
Germany Customs Compliance Rules for Automobile
Bundesfinanzverwaltung (Federal Customs Administration) Requirements for Automobile
The Bundesfinanzverwaltung (Federal Customs Administration) requires EU type-approval and e1 marking certifications for Automobile imports.
De Minimis Threshold
The de minimis threshold is 22 EUR, below which no duties or taxes are applied, but this does not apply to Automobile imports.
Frequently Asked Questions About Automobile Import Duty from South Korea to Germany
What is the duty rate for Automobile imports from South Korea to Germany?
The duty rate is 10% of the CIF value. The EU-Korea FTA may provide reduced or eliminated tariffs.
What documents are required for importing Automobile from South Korea to Germany?
Required documents include a commercial invoice, Certificate of Origin, bill of lading, and EU type-approval certification.
Is my Automobile import eligible for the EU-Korea FTA?
Check the EU-Korea FTA origin certificate requirements to determine eligibility for preferential tariff treatment.
What are the penalties for non-compliance with Germany customs regulations?
Penalties include duty reassessment and potential fines enforced by the Bundesfinanzverwaltung (Federal Customs Administration).
What is the typical clearance timeline for Automobile imports in Germany?
Clearance typically takes 1-3 days after submission, depending on the complexity of the shipment.
Are there any specific requirements for importing used Automobile from South Korea to Germany?
Yes, compliance with the EU's End-of-Life Vehicles Directive and the German Ordinance on the Disposal of End-of-Life Vehicles is required for used Automobile imports.