DHL, UPS or FedEx asking for German import VAT, a VAT ID or an EORI number

What the notice says

Each carrier words this differently. These lines are from DHL's own German customs clearance page; UPS and FedEx publish their own terms:

• Upload your complete documents as quickly as possible to ensure a speedy declaration process.The carrier needs papers before it can declare the goods to customs.DHL Express Germany, customs clearance page
• beginning on the 4th day, your shipment may incur extra chargesWaiting costs money once the goods sit in the carrier's warehouse.DHL Express Germany, customs clearance page
• Billing is always based on the INCOTERMS noted on the commercial invoice.Who pays depends on the delivery terms on your invoice, such as DDP or DAP.DHL Express Germany, customs clearance page
• clearance of any other goods requires an EORI number.Customs clearance in the EU runs on an EORI number. Whose number is used is the real question.DHL Express Germany, customs clearance page

What it means

Import VAT is a customs matter. German import VAT is collected by customs under customs rules (§ 21(1) and (2) UStG), not by the tax office (Finanzamt). The carrier pays or arranges it so the goods can be released, then bills it on according to the delivery terms.

It is recoverable for a registered business. A business may deduct import VAT on goods imported for its business as input VAT (§ 15(1) No. 2 UStG), through its monthly or quarterly VAT return (UStVA). Two conditions matter in practice: you need the customs notice of import charges (Einfuhrabgabenbescheid) for each shipment, and you need to be registered for German VAT when the goods are imported. Import VAT paid before the registration is in place cannot be deducted. Customs duty is a separate charge and is not recoverable as VAT.

Paying per shipment is not the only way. Customs can grant a deferment account (Aufschubkonto), arranged through customs or your freight forwarder. Deferred import VAT then falls due on the 26th of the second month after the import month (§ 21(3a) UStG).

An EORI request does not mean you need your own EORI. An EORI number identifies the party that files the customs declaration. A company outside the EU that imports regularly to sell from a warehouse or through a marketplace cannot normally be that party: EU customs law reserves the role for businesses established in the EU. The usual set-up is that the forwarder or carrier declares as your indirect representative, on its own EORI. The import VAT stays deductible for you, provided you receive the customs notice for each shipment. A company established in another EU country uses the EORI from its own country, which is valid across the EU.

A VAT ID request points to registration. If the goods are your own stock going into a German warehouse, storing goods in Germany creates a German VAT registration duty, and the German VAT ID (USt-IdNr) is what a carrier or marketplace will ask for.

What to do, and by when

• Today: open the carrier's own tracking page and see whether the hold is for payment or for documents. DHL states that storage charges can start from the fourth day.
• Check the delivery terms on your commercial invoice. DHL bills according to the Incoterms on it. Under DDP the seller is the one paying; under DAP it is usually the receiver.
• If you are asked for an EORI: first establish who is declaring the goods. If your forwarder or carrier declares as your indirect representative, its EORI is used.
• If the carrier asks for your German VAT details and the goods are stock for Germany: you need a German registration. It typically takes 4-8 weeks for the tax number (Steuernummer); the VAT ID comes often together with the tax number, otherwise usually a few weeks later. Until the registration is in place, import VAT on your shipments cannot be deducted, so plan future shipments around the registration date.
• Keep every customs notice of import charges. It is what supports the deduction later.

What happens if you ignore it

• The goods stay put. A carrier that has advanced import charges releases the shipment once they are settled.
• Charges grow. DHL states that storage charges can start from the fourth day.
• The tax does not disappear. Import VAT arises with the import; a hold only delays who pays it.

Frequently asked questions

Can I reclaim German import VAT a carrier charged me?

Yes, if your company is registered for German VAT and the goods were imported for your business: the import VAT is deducted as input VAT on your return (§ 15(1) No. 2 UStG). You need the customs notice of import charges (Einfuhrabgabenbescheid) for the shipment.

I paid import VAT before I registered. Can I get it back?

No. Import VAT paid while your company was not registered for German VAT cannot be deducted. From registration onward, import VAT on each new shipment is recoverable through your returns.

The carrier asks for my EORI number. Do I need my own?

Usually not, for a company outside the EU that imports regularly. EU customs law reserves the declarant role for businesses established in the EU, so the forwarder or carrier declares as your indirect representative on its own EORI. A company established in another EU country uses the EORI from its own country.

Is customs duty recoverable like import VAT?

No. Customs duty is a separate charge from import VAT and is not recoverable as VAT.

Do I have to pay import VAT shipment by shipment?

Not necessarily. Customs can grant a deferment account (Aufschubkonto), arranged through customs or your freight forwarder. Deferred import VAT is due on the 26th of the second month after the import month (§ 21(3a) UStG).

General information on German law and on the platforms' and carriers' own published terms, as of October 2026. It is not advice on your case: your own notice and the deadline printed in it are what count.