What Are German Customs Rules for Whisky Imports in 2026?

Key Takeaways

• EU customs duty on whisky, including Scotch, is 0 percent, and it was already 0 percent before the EU-UK Trade and Cooperation Agreement; what you pay on an import is German alcohol tax and 19 percent import VAT.

• Travellers aged 17 or over arriving from outside the EU may bring in 1 litre of spirits above 22% ABV, or 2 litres of alcoholic drinks of at most 22% ABV, free of duty and tax.

• Commercial imports require a customs declaration, and businesses established in the EU need an EORI number even for a single import; private individuals need one only if they lodge customs declarations more than occasionally.

• US whiskey currently enters the EU at 0 percent customs duty: the 25 percent retaliatory duty from 2018 was repealed in 2025, and the 30 percent countermeasure adopted in July 2025 has never applied and has been suspended without an end date since 7 August 2026. The European Commission can reactivate it, so always check the current status before importing.

• German alcohol tax (Alkoholsteuer) is €1,303 per hectolitre of pure alcohol, which is €13.03 per litre of pure alcohol.

The EU Customs Framework

Germany is a member of the European Union customs union, meaning all goods imported from outside the EU enter through a unified customs framework regardless of which member state they physically arrive in. For whisky, the cost of an import depends on the value of the goods, the transport costs, the quantity and the alcohol content; origin matters mainly because EU trade measures can change, such as the suspended countermeasure on US whiskey.

Import Duty

Whisky is classified under CN code 2208 30, and the EU customs duty rate for this code is 0 percent. That covers Scotch as well as bourbon and other whiskies, so a bottle shipped from the UK to Germany carries no customs duty. This was already the case before the EU-UK Trade and Cooperation Agreement (TCA): the agreement did not remove a tariff on Scotch, because the EU tariff on whisky was already zero.

Excise Duty: German Alcohol Tax

Customs duty and excise duty are two different charges. Germany levies an excise duty on spirits called alcohol tax (Alkoholsteuer), which replaced the former spirits duty (Branntweinsteuer) on 1 January 2018 and applies equally to German and imported spirits. The rate is €1,303 per hectolitre of pure alcohol, or €13.03 per litre of pure alcohol: a 70cl bottle at 40% ABV contains 0.28 litres of pure alcohol and carries about €3.65 in alcohol tax. Check the current figures on zoll.de before importing, as rates are set by law and can change.

Import VAT

German import VAT (Einfuhrumsatzsteuer) is charged at 19 percent. The base is not just the value of the bottle: it is the customs value of the goods plus any customs duty, plus the German alcohol tax, plus the transport costs to the first destination in the EU. Customs collects it at import. VAT-registered businesses can deduct import VAT as input tax; private individuals cannot.

Tip: Rates, allowances and trade measures can change, particularly for US whiskey. For exact current details, check German customs at zoll.de for allowances, alcohol tax and procedures, and the EU TARIC database for customs duty rates.

Personal Imports: Traveller Allowances

When returning to Germany from a non-EU country, travellers benefit from duty-free allowances that permit a limited quantity of spirits without customs declaration or payment.

Standard Allowances

Travellers aged 17 or over may bring in either 1 litre of spirits above 22% ABV (which covers whisky at 40% and above) or 2 litres of alcoholic drinks of at most 22% ABV, or a proportional combination of the two, plus 4 litres of still wine and 16 litres of beer. The allowance can be used only once per journey. Each traveller has their own litre allowance, so two travellers aged 17 or over can each bring in 1 litre of spirits. The rule that allowances of several travellers cannot be added together applies to the money value limits (€300 by land, €430 by air or sea), not to the litre allowances.

What Counts as Traveller's Import

The allowances cover goods for personal use or as gifts, not for resale. Whatever the purpose, the quantity decides: ten bottles in your luggage are far above the allowance, and everything beyond it must be declared to customs on arrival and is taxed, even if the bottles are meant as gifts.

UK Travel After Brexit

Since 1 January 2021, travellers arriving in Germany from the UK fall under the non-EU allowances, so anyone aged 17 or over returning from the UK can bring in 1 litre of spirits free of duty and tax. Duty-free shopping at UK airports and ports is available for EU-bound passengers, but duty-free purchases count toward the allowance. Bottles above the allowance must be declared orally to customs on arrival. Customs duty (currently 0 percent on whisky), alcohol tax and import VAT are then charged, and depending on the value, customs may calculate the charges at a simplified flat rate.

Commercial Imports and EORI Registration

Whisky that arrives as a shipment, whether stock for a business or bottles for a collector, is not covered by the traveller allowances and goes through a customs declaration.

EORI Number

Businesses established in the EU need an Economic Operator Registration and Identification (EORI) number for any customs activity, even a single import. Private individuals need one only if they lodge customs declarations more than occasionally; German customs treats fewer than ten a year as occasional. Registration is handled by German customs (Zoll). A private collector who lodges two or three import declarations a year therefore does not need an EORI number, while a business needs one from its first import.

Customs Declaration

Commercial shipments require an electronic customs declaration, typically submitted by the carrier or a customs broker on behalf of the importer. The declaration specifies the commodity code, declared value, origin, and quantity. Customs may request supporting documents, such as invoices, to verify the declaration, and understating the value to reduce import VAT is a tax offence.

Using a Customs Broker

For individual collectors importing a significant collection, or a business importing stock regularly, engaging a customs broker simplifies the process considerably. The broker handles the declaration, communication with customs and payment of the charges on behalf of the importer, in return for a service fee that belongs in the cost calculation.

Scotch Whisky from the UK After Brexit

Many German collectors buy whisky from UK retailers, auction houses and private sellers. Since the UK left the EU, these purchases are imports from a non-EU country, and what adds to the cost is tax, not customs duty.

Zero Tariff on Scotch

Scotch whisky enters the EU at 0 percent customs duty, but not because of the TCA: the EU rate for whisky under CN code 2208 30 was already zero before the agreement, so there was no tariff cost on Scotch for it to eliminate. A German collector buying from a UK auction house or retailer pays no customs duty on the bottle, but German alcohol tax and import VAT apply on import.

Rules of Origin

Under the TCA, rules of origin decide whether goods qualify for the agreement's zero tariff. Because the standard EU duty on whisky is already 0 percent, there is no preference to claim, and rules of origin are not a practical issue when importing whisky.

Practical Impact on Buying from UK Platforms

The landed cost of a bottle from the UK is built from four components. First, the price: a UK business exporting directly to a customer outside the UK can zero rate the sale for UK VAT if it meets the conditions of HMRC VAT Notice 703 and holds evidence of export, so the price can be free of UK VAT. Second, the shipping costs. Third, German alcohol tax of €13.03 per litre of pure alcohol. Fourth, 19 percent import VAT, charged on the total of the customs value, the alcohol tax and the transport costs. Whether buying from the UK pays off depends on the bottle, so compare the landed cost with the price of the same bottle in Germany before committing.

Practical Tips for Collectors Importing Bottles

A few practical steps help collectors navigate the customs process smoothly.

Accurate Declaration

Declare the actual value of the goods truthfully, and keep the invoice or auction receipt at hand in case customs asks for it. The same applies to gifts: state the actual value of the bottle. Understating the value is a tax offence, and the taxes evaded are still charged.

Understand the Carrier's Role

When bottles are shipped from the UK or another non-EU country, the carrier (DHL, FedEx, DPD and others) typically handles customs clearance. Alcohol in parcels from outside the EU owes alcohol tax and import VAT regardless of the value of the consignment, and the EU Import One Stop Shop (IOSS) cannot be used for alcohol. The charges are normally paid to the carrier on delivery. Build these costs into your calculation before committing to an overseas purchase.

Personal Import vs. Commercial Intent

Customs authorities look at whether an import is private or commercial. A single bottle bought from a UK auction house for a personal collection is a private import, while regular imports of several cases may be assessed as commercial. The distinction matters for EORI registration and for import VAT, which VAT-registered businesses can deduct as input tax and private individuals cannot.

FAQ

Do I need to pay import duty on Scotch whisky ordered from a UK website?

No customs duty applies: the EU duty rate on whisky is 0 percent, and that has nothing to do with the EU-UK TCA. You will owe German alcohol tax and 19 percent import VAT, whatever the value of the parcel. A UK business exporting directly to you can zero rate the sale for UK VAT if it meets the conditions of HMRC VAT Notice 703 and holds evidence of export, and the German charges are normally paid to the carrier on delivery.

What happens if I don't declare bottles at the border?

Failing to declare goods above the allowance is a tax offence, and the customs duty, alcohol tax and import VAT are still charged. Where no more than €250 in duties and taxes is evaded, travellers are generally not prosecuted, but a surcharge of up to the amount of those duties and taxes, capped at €250, can be imposed (section 32 of the German Customs Administration Act, ZollVG). Larger or aggravated cases can lead to criminal tax proceedings.

Is there a limit on how much whisky I can import commercially?

There is no absolute quantity limit, and importing spirits from outside the EU into free circulation needs no excise licence: the alcohol tax arises on import and is declared and paid with the customs declaration. Permits are only needed to store or receive spirits under tax suspension, for example as a registered consignee, and duty-paid spirits moving between EU member states for commercial purposes may only move from a certified consignor to a certified consignee. There is no excise licence for selling duty-paid spirits, but a business importing stock needs an EORI number from its first import.

What is the current tariff on US whiskey in Germany?

US whiskey currently enters the EU at 0 percent customs duty. The 25 percent retaliatory duty introduced in 2018 was repealed by Implementing Regulation (EU) 2025/1564. A 30 percent countermeasure adopted in July 2025 has never applied: it was suspended from 6 August 2025, then from 7 February to 6 August 2026, and since 7 August 2026 it has been suspended without an end date. The European Commission can reactivate it, so check the current status before a significant purchase.