Customs guide · HS 64
Import footwear into Germany: full landed cost
Working through the duty + VAT + brokerage on HS chapter 64 (footwear) entering Germany. Numbers come from OrcaTrade's customs calculator — MFN duty rates, 19.0% national VAT, EU brokerage benchmarks, plus the bonded-warehouse alternative most SMEs don't price in.
The math, line by line
For a sample shipment of €25,000 customs value of HS 64 from China to Germany, with 4 lines on the commercial invoice:
| Component | Calculation | Amount |
|---|---|---|
| Customs value (CIF) | — | €25,000 |
| Import duty | 15.00% × €25,000 | €3,750 |
| Import VAT | 19.0% × (customs value + duty) | €5,463 |
| Brokerage | €45 base + €8 × 4 lines | €77 |
| ENS pre-arrival | flat | €25 |
| Total cash out | — | €34,314.5 |
VAT is recoverable for VAT-registered importers on the next return — effectively a cash-flow line, not a net cost. Duty is non-recoverable; that's the actual tariff cost of the import.
Chinese-origin goods in chapter 64 attract anti-dumping duties on top of the MFN rate. Always verify TARIC for the specific 8-digit code before commitment. The OrcaTrade customs calculator surfaces the overlay automatically.
Preferential origin alternative · Vietnam (EVFTA)
For HS chapter 64 from Vietnam, the EU-Vietnam Free Trade Agreement (EVFTA) typically gives a 70% duty reduction with valid origin proof (REX or invoice declaration). For the same €25,000 shipment:
| Origin | Effective duty rate | Duty paid | Total cash out |
|---|---|---|---|
| China (MFN) | 15.00% | €3,750 | €34,314.5 |
| Vietnam (EVFTA preferential) | 0.00% | €0 | €29,852 |
The duty saving from sourcing in Vietnam with valid EVFTA proof: €3,750 on the same €25,000 shipment. For high-volume SKUs, this often justifies the supplier-switch cost.
The bonded warehouse alternative
If the goods will sit longer than 30 days before sale (slow-moving stock, seasonal goods, anything possibly re-exported), bonded warehousing defers the duty + VAT — and avoids them entirely on re-export. For €25,000 of HS 64:
- Standard clearance — pay duty + VAT + brokerage on day 1.
- Bonded warehouse — €95 entry + €0.30/cbm/day storage + 1.2% bond fee + €65 exit. Duty + VAT paid only on release into free circulation, or never (if re-exported).
Cash-flow benefit at 6% annual cost of capital × N days storage. Worth running the bonded scenario through the Customs Agent if your category has any re-export probability.
Other EU destinations · same chapter
For comparison, here's the same €25,000 CN-origin shipment of HS 64 into different EU member states:
| Destination | VAT rate | Total landed cost |
|---|---|---|
| Germany (this guide) | 19.0% | €34,314.5 |
| Poland [guide →] | 23.0% | €35,464.5 |
| Netherlands [guide →] | 21.0% | €34,889.5 |
| France [guide →] | 20.0% | €34,602 |
| Italy [guide →] | 22.0% | €35,177 |
| Spain [guide →] | 21.0% | €34,889.5 |