Update on German Customs & Tax Regulations for DDP Shipments

Recent changes to German Customs and VAT rules affect shipments sent under the Delivered Duty Paid (DDP) Incoterm, particularly via DHL Express.

Key requirements

• German VAT number required:The shipper must have a valid German VAT number (format: DE123456789) for all DDP shipments to Germany.

• Carrier enforcement:DHL currently enforces this requirement strictly.

• IOSS limitation:The Import One-Stop Shop (IOSS) does not remove the need for a German VAT registration.

Your options

If you do not have a German VAT number, you can:

1. Register for VAT in Germany and comply with local regulations.

2. Use DHL’s Duty Tax Paid (DTP) billing service, which allows DHL to pay import charges on your behalf to ensure smooth delivery.

For official DHL guidance, see: 👉 Navigating German Customs and Tax Regulations for DDP Shipments