Shipping from Korea to Germany in 2026: VAT, €3 Duty, IOSS, Zoll

Every parcel bought online from Korea and shipped to Germany owes import VAT of 19%, or 7% for some goods, from the first euro. Since July 1, 2026, consignments worth up to €150 also pay a flat customs duty of €3 per item category, replacing the old duty-free limit. Above €150, normal tariff rates apply. Unless the seller collected the tax at checkout through IOSS, the recipient pays at delivery, usually with a carrier fee.

This guide covers how the €3 duty is counted, how IOSS works, what Deutsche Post and couriers charge, when you have to go to the Zollamt, the EU-Korea trade agreement, and which products are restricted.

Item	Value as of October 15, 2026
Import VAT (Einfuhrumsatzsteuer)	19% standard, 7% reduced, from the first euro
Consignments up to €150	Flat €3 customs duty per item category
Consignments over €150	Duty by tariff rate and origin
VAT collected at checkout	Only if the seller uses IOSS
Charges under €1	Not collected
Private gifts	Duty and import VAT free up to €45
Deutsche Post fee for advancing charges	€7.50 (Auslagepauschale)
Separate EU handling fee	€2 per declaration line, expected from November 1, 2026
Trade agreement	EU-Korea FTA
HaulKorea to Germany	Recipient pays German VAT and duty locally

This is general information, not tax advice. German Customs (Zoll) decides what each parcel owes.

Do you pay customs on a package from Korea to Germany?

Yes. There are two separate charges, and since mid-2026 both apply to almost every order.

Import VAT (Einfuhrumsatzsteuer). The small-consignment VAT exemption ended on July 1, 2021. Deutsche Post confirms that since then, only non-commercial gift parcels up to €45 are exempt. Everything you buy pays VAT at 19%, or 7% for goods on the reduced list.

Customs duty (Zoll). Until June 30, 2026, consignments worth up to €150 were duty-free. German Customs announced on June 29, 2026 that this limit ends on July 1, 2026. Now:

• Up to €150: a flat €3 duty per item category ("item") in the consignment, for distance sales from non-EU countries to EU consumers.
• Over €150: duty is calculated from the customs tariff for each product.

German Customs also notes that the flat duty applies to orders placed before July 1, 2026 if the goods were imported after that date.

How is the €3 duty counted?

The duty is counted per tariff category, not per piece and not per parcel. The European Commission and German Customs give these examples:

What is in the box	Categories	Flat duty
5 T-shirts	1	€3
4 pairs of socks	1	€3
3 T-shirts and a watch	2	€6
A plush toy and a charging cable set	Customs example	€9

For a typical Korean order, think in product types. A box with skincare, a sweatshirt and a phone case covers three different categories, so expect €9 in flat duty, plus VAT.

The Commission says the measure is temporary, and its FAQ refers to it applying until July 1, 2028. Who declares and pays is the seller or the importer, as part of the customs process.

How is import VAT calculated?

German Customs says the base for import VAT is the customs value plus the duty, and for excise goods, plus the excise tax. Its English page adds that VAT is calculated on the invoiced amount including any foreign VAT and transport and postage costs.

1. Take the price of the goods, including shipping to Germany.
2. Add the customs duty: €3 per category up to €150, or the tariff duty above €150.
3. Multiply by 19%, or 7% for reduced-rate goods.
4. Add the carrier's fee for clearing and advancing the charges.

Worked examples

Example 1: Korean skincare, €60 including shipping, one category, no IOSS. Duty: €3. VAT: (€60 + €3) × 19% = €11.97. Deutsche Post fee: €7.50. Total due at the door: €22.47.

Example 2: Skincare, a sweatshirt and a phone case, €120 including shipping, three categories, no IOSS. Duty: €9. VAT: (€120 + €9) × 19% = €24.51. Deutsche Post fee: €7.50. Total due: €41.01.

Example 3: A Korean-made coat, €220 including shipping. Over €150, so duty comes from the tariff. If it qualifies as Korean-origin under the EU-Korea FTA with a valid origin declaration, duty can be 0%. Then VAT is €220 × 19% = €41.80, plus the carrier's fee. Without accepted proof of origin, the standard EU duty for that product is added first.

These examples assume the 19% rate and Deutsche Post delivery. Courier fees differ.

What is IOSS, and when do you pay nothing at the door?

The Import One-Stop Shop (IOSS) is an EU system that lets non-EU sellers charge EU VAT at checkout on goods worth up to €150. German Customs says that if you buy from a seller registered in IOSS, the final price covers VAT and you pay no further import charges.

Deutsche Post adds that from July 1, 2026, IOSS sellers must also pay the customs duty, so the €3 flat duty should be in their price too.

Two warnings from German Customs:

• Check before you order whether the duty and VAT are already in the price.
• If the IOSS number was not in the customs declaration, the VAT collected at import cannot be refunded by Customs, even if you also paid VAT at checkout.

Most small Korean stores are not registered for IOSS. Large global sites sometimes are. If the checkout does not mention EU VAT, assume you will pay at delivery.

How do Deutsche Post and couriers collect the charges?

German Customs says the carrier, either the post or a courier, usually handles the customs declaration and pays the charges in advance. Then it collects from you.

Deutsche Post / DHL parcels. Deutsche Post advances the import charges and collects them with a €7.50 advance fee (Auslagepauschale) when it delivers. If you clear the parcel yourself, the fee does not apply.

Express couriers. DHL Express, FedEx, UPS and others charge their own clearance fees. Check the courier's price list.

New EU handling fee. German Customs says a separate handling fee is to be added by November 2026 at the latest. It is different from the €3 flat duty. Dutch Customs (Douane), in guidance updated October 12, 2026, gives the EU fee as €2 per declaration line, expected from November 1, 2026. It is paid by whoever files the customs declaration and applies to e-commerce parcels even above €150. Its example: 2 shirts, 3 sweaters and 1 hat make 3 lines, so €6. A carrier that files the declaration may pass the fee on to you.

	Deutsche Post / DHL Paket	Express courier
Who files the declaration	Deutsche Post	The courier
Who pays Customs first	Deutsche Post	The courier
Fee to you	€7.50 Auslagepauschale	Courier's own clearance fee
When you pay	At delivery	Before or at delivery
Self-clearance	Possible, fee then waived	Ask the courier

German Customs also says charges under €1 are not collected.

When do you have to collect a parcel at the Zollamt?

Sometimes a parcel ends up at your local customs office instead of your door. German Customs explains why and what to do.

Why it happens. If the carrier cannot declare the parcel because data is wrong or incomplete, often a missing invoice, Deutsche Post forwards it to the customs office responsible for your address and informs you in writing.

What to bring:

1. The notification letter from Deutsche Post.
2. Printouts of the missing documents, such as the store invoice or proof of payment, for example a PayPal receipt.
3. Documents that show the full purchase price including postage.

Deadlines. Customs holds letters for 7 days and parcels for 9 days from when Deutsche Post hands them over, which may be before your letter arrives. Storage costs start from day 10: €5, plus €0.50 for each extra day.

Other options. You can send a representative with written authorization, or declare the parcel yourself online through the Customs portal for consignments up to €150. Deutsche Post says consignments over €150 sent to an inland customs office must be declared online by the recipient.

Watch for scams. German Customs warns that Deutsche Post notifies you by letter, not by phone or text, and that you should not pay anything before receiving a tax notice.

The easiest way to avoid the trip is a clear invoice attached to the parcel, showing what each item is and what was paid.

How does the EU-Korea free trade agreement affect duty?

The EU-Korea FTA removes or reduces duty on goods that originate in Korea. It matters mainly for consignments over €150, where tariff duty applies.

Proof of origin. According to the European Commission's Access2Markets service, the origin declaration is a statement on the invoice or another commercial document. Any exporter can make it for consignments worth up to €6,000. Above that, the exporter must be an approved exporter. Without a valid declaration, the standard duty applies.

Origin, not the store. A product sold by a Korean store but made in China or Vietnam does not qualify.

VAT still applies. The agreement covers duty only.

The €3 flat duty. The Zoll pages we checked do not say whether a Korean-origin claim removes the €3 per category on consignments up to €150. Plan as if the €3 applies.

Korean product pages show the country of manufacture as 제조국 (jejoguk) in the 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table.

What items are restricted from Korea to Germany?

Food with meat or milk. German Customs says private food imports are generally allowed, but meat, milk and products made from them must meet the same veterinary requirements as commercial imports, including a border veterinary check and health certificates. In practice, ramyeon with meat-based seasoning, beef jerky and dairy snacks are a problem.

Other food. Customs names potatoes as banned by post. Some non-animal foods, such as certain teas, spices and sesame, can need certificates and official inspection.

Medicines. Rules on ordering medicines from outside the EU are strict and separate from customs duty. Ask before ordering anything from a Korean pharmacy.

Excise goods. Alcohol and tobacco carry excise duty, and the VAT base for them includes that excise.

Batteries, aerosols and perfume. These are restricted by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Product	German rule	Our advice
Skincare and makeup	19% VAT plus €3 per category	Group similar items
Clothing	19% VAT plus €3, or tariff duty above €150	Check origin for larger orders
Books and printed matter	VAT rate depends on the product	Check before ordering
Ramyeon, snacks with meat or milk	Veterinary rules for animal products	Ask before ordering
Tea, spices, sesame products	May need certificates	Ask before ordering
Medicines, supplements	Separate medicines rules	Ask before ordering
Items with batteries	Air transport limits	Ask before ordering

Purchasing agent or package forwarder: what changes for Germany?

First, check if the brand ships to Germany itself. A global site registered for IOSS can charge VAT and duty at checkout, so nothing is due at the door.

Many Korean shops, including much of Musinsa, 29CM and Naver Smart Store, are Korea-only. They often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice and item descriptions for Zoll	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays German VAT and duty	IOSS seller at checkout, or you	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Germany, the recipient pays VAT and duty with all three options unless an IOSS seller collects them. HaulKorea ships duty unpaid to every country, including the US. What an agent changes is the paperwork: we buy the item, keep the real receipt and describe each item accurately. Clear item descriptions help Customs count categories correctly and reduce the chance of a Zollamt visit.

More: purchasing agent vs package forwarding.

How do you order from Korea to Germany through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with size, color or option.
3. We show one total for the item and international shipping before you pay. German VAT, duty and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and combine orders from several stores into one box in our Korean warehouse. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. Pay VAT, duty and the carrier fee at delivery.

How can German buyers keep import costs down?

Group by category. The €3 is per category, not per piece. Three serums cost the same flat duty as one.

Combine orders. One parcel means one carrier fee instead of several.

Watch the €150 line. Below it, the flat €3 applies. Above it, full tariff duty applies to everything, so check origin.

Make sure an invoice is attached. A missing invoice is the main reason parcels go to the Zollamt.

Pick up quickly if notified. Storage charges start from day 10.

FAQ

Do I pay customs on a package from Korea to Germany?

Yes. Import VAT of 19% or 7% applies from the first euro, and since July 1, 2026, consignments up to €150 pay a flat €3 duty per item category.

How does the €3 EU duty work?

It is charged per tariff category in the parcel. Five T-shirts cost €3, while T-shirts and a watch cost €6.

What is the Deutsche Post customs fee?

Deutsche Post charges a €7.50 Auslagepauschale when it advances import charges for you. It does not apply if you clear the parcel yourself.

Why is my parcel at the Zollamt?

Usually because the invoice or other data was missing, so Deutsche Post could not declare it. Bring the notification letter and proof of the full price, including postage.

Does the EU-Korea free trade agreement remove duty?

For Korean-made goods with a valid origin declaration, it can remove tariff duty on consignments over €150. It does not remove VAT.

Are gifts from Korea tax-free?

Private gifts up to €45 are free of duty and import VAT. Something you bought, even through an agent, is a purchase, not a gift.

Does HaulKorea include German VAT in the price?

No. For Germany, the recipient pays VAT, duty and any carrier fee locally. HaulKorea ships duty unpaid to every country, including the US.