# How do you import servers from China to Germany?

Author: Mike Wang, Fanxi Technology (Dalian Fanxi Technology Co., Ltd., Dell Technologies Platinum Partner). Updated 2026-11-01.
URL: https://fanxi-technology.com/en/blog/import-servers-from-china-to-germany

> Servers (HS 8471), server parts (8473.30) and switches (8517.62) enter the EU at 0% customs duty under the WTO Information Technology Agreement, so the main cost is 19% Einfuhrumsatzsteuer, which a VAT-registered business normally reclaims as Vorsteuer. You need an EORI number from German customs, your forwarder files the import declaration in ATLAS with our commercial invoice, packing list and the air waybill, and the vendor CE declaration covers Dell and HPE servers.

## Do you pay customs duty on servers imported from China into Germany?

In most cases, no. The EU applies the WTO Information Technology Agreement (ITA), which sets the third-country duty on computers, their parts and network switching equipment to zero. China is a WTO member, so origin CN does not change the rate. The table shows the headings that cover what we ship.

| What you import | Typical HS heading | EU duty (check TARIC) |
| --- | --- | --- |
| Rack and tower servers | 8471.41, 8471.49 or 8471.50, depending on configuration | 0% |
| Storage units, drive enclosures, hard drives | 8471.70 | 0% |
| Server parts: boards, RAID controllers, risers, memory modules | 8473.30 | 0% |
| Ethernet switches and routers | 8517.62 | 0% |

Open the EU TARIC database, enter the code and the country of origin CN, and read the third-country duty line together with any additional measures. A wrong code rarely costs duty on IT hardware, but it can delay clearance, so give the forwarder the exact model names from our invoice.

## How much Einfuhrumsatzsteuer do you pay, and can you reclaim it?

German import VAT (Einfuhrumsatzsteuer, EUSt) is 19% for servers. The base is the customs value plus any duty plus transport costs up to the first destination in Germany. Because you buy EXW Dalian, the air freight and insurance to the EU border form part of the customs value.

| Item | Amount (example) |
| --- | --- |
| Goods value on our invoice | EUR 10,000 |
| Air freight and insurance Dalian to Frankfurt | EUR 450 |
| Customs duty (0%) | EUR 0 |
| Onward transport to your site | EUR 100 |
| EUSt base | EUR 10,550 |
| Einfuhrumsatzsteuer at 19% | EUR 2,004.50 |

A business entitled to deduct input tax claims the EUSt back as Vorsteuer in its Umsatzsteuer-Voranmeldung. German customs names the proof: the import duty notice (Einfuhrabgabenbescheid), which ATLAS delivers electronically. Private persons and Kleinunternehmer cannot deduct it, so for them the 19% is a real cost.

> Only the importer can deduct the EUSt. Make sure the declaration names your company and your EORI number as importer. If a forwarder delivers DDP and declares the goods in its own name, ask in advance how the import VAT will be invoiced to you.

## Do you need an EORI number, and how do you apply for one?

Yes. Every company that is the importer in an EU customs declaration needs an EORI number. In Germany the Generalzolldirektion, Dienstort Dresden (Stammdatenmanagement) issues it free of charge. Since 1 October 2026 you apply through the Zoll-Portal; the paper form 0870 is accepted only in exceptional cases.

1. Register your company once at www.zoll-portal.de.
2. Submit the EORI application with your company register data and VAT ID.
3. Send the EORI number to your forwarder before the first shipment leaves Dalian.

You need the number once; it stays valid for all later imports. Third-party services that charge for an EORI application are unnecessary, as the Zoll states.

## Who files the German customs declaration, and which documents does it need?

Your freight forwarder or its customs broker files the import declaration electronically in ATLAS, the German customs IT system, acting as your representative. You sign a customs power of attorney (Zollvollmacht) once. Under EXW the same forwarder also arranges Chinese export clearance, and we supply the data for it.

- Commercial invoice: seller and buyer, Incoterm EXW Dalian, model names, quantities, unit values in the invoiced currency, country of origin.
- Packing list: cartons, gross and net weights, dimensions, serial numbers or service tags.
- Air waybill (AWB): issued by the airline or the forwarder (house AWB) when the cargo is booked.
- Your EORI number and VAT ID, plus the Zollvollmacht for the broker.

Air cargo is usually cleared within a day or two of arrival when the documents match the cargo. Most delays come from invoice descriptions that are too vague, so we list each server by vendor, model and configuration.

## Do Dell and HPE servers need CE marking and an EU Declaration of Conformity?

Yes, and the vendor has already done that work. Dell and HPE servers sold worldwide carry the CE mark on the regulatory label, and the vendor publishes an EU Declaration of Conformity per model that covers the EMC, Low Voltage and RoHS directives. CTO builds from the Dell, HPE or Lenovo factory carry the same label as a server ordered in Germany.

If you resell the servers in the EU, you take on importer duties: check that the CE mark and the DoC exist, keep the DoC available for the authorities, and add your name and address to the product or its packaging. On request we send you the vendor DoC that applies to the model you order.

## Do you have to register with stiftung ear under the ElektroG?

It depends on what you do with the servers. The ElektroG attaches registration to placing equipment on the German market (Inverkehrbringen), which § 3 defines as the first supply (Bereitstellung) of a device for distribution, consumption or use in Germany in the course of a commercial activity. Under § 3 Nr. 9 c, whoever first offers equipment from a third country on the German market counts as the Hersteller.

- You import servers to resell or rent them to others: you are very likely the Hersteller and must register with stiftung ear before you offer them. Devices for business use only (B2B) still need registration, but without the financial guarantee required for household equipment.
- You import servers only for your own data centre and never pass them on: the law is less clear for this case. Ask stiftung ear in writing before your first shipment and keep the answer on file.

Registration is by device type and brand, and processing can take several weeks. Plan it before the first resale, not after the goods arrive.

## How are lithium batteries in servers handled on air freight?

Every server carries a lithium coin cell for the system clock, and some RAID controllers carry a lithium-ion cache battery. Batteries installed in equipment ship under the IATA rules for batteries contained in equipment (UN3091 or UN3481), which allow normal air cargo when the forwarder marks and declares the shipment correctly. Tell the forwarder that the cargo is IT equipment with installed batteries, and it handles the paperwork. Loose spare batteries follow stricter rules, so we ship them only after agreeing it with your forwarder.

## How does Fanxi support your import to Germany?

We sell EXW Dalian. After you accept the quote we sign a contract, issue the invoice and ship on receipt of the T/T payment. We prepare the commercial invoice and packing list in the form German brokers expect, and if you do not have a forwarder yet we recommend one who can deliver DAP or DDP. Door to door by air takes 1 to 2 weeks. Every server comes with a 1-year warranty.

## FAQ

**Is there customs duty on SSDs, memory and other server parts?**

Server parts under 8473.30 and drives under 8471.70 enter at 0% under the ITA. SSDs are sometimes classified under 8523.51, which is also duty-free. Your broker sets the final code; check it in TARIC with origin CN.

**Should I choose DAP or DDP delivery?**

With DAP the forwarder delivers to your door and you, as importer, pay the EUSt and reclaim it. With DDP the forwarder pays duties and taxes upfront and bills you. Both work; agree beforehand whose name and EORI appear on the declaration so your Vorsteuer claim is secure.

**Can a private person or Kleinunternehmer import a server from China?**

Yes, but without input tax deduction the 19% EUSt is a final cost. Private persons may clear without an EORI number in some cases; ask the forwarder which route applies.

**Do I have to pay the EUSt immediately at import?**

The broker usually pays it on your behalf and invoices you, or uses your own deferment account (Aufschubkonto) if you have one. In both cases you deduct it in your next VAT return.

## Sources

- [European Commission: TARIC consultation (duty rates by HS code and origin)](https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en)
- [Zoll: EORI-Nummer (who needs it, how to apply)](https://www.zoll.de/DE/Fachthemen/Zoelle/EORI-Nummer/eori-nummer_node.html)
- [Zoll: Einfuhrumsatzsteuer, Vorsteuerabzug](https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Vorsteuerabzug/vorsteuerabzug_node.html)
- [Zoll: ATLAS customs IT system](https://www.zoll.de/DE/Fachthemen/Zoelle/ATLAS/atlas_node.html)
- [ElektroG § 3 (definitions: Inverkehrbringen, Hersteller)](https://www.gesetze-im-internet.de/elektrog_2015/__3.html)
- [ICC: Incoterms rules](https://iccwbo.org/business-solutions/incoterms-rules/)

Importing servers into Germany is routine paperwork that your forwarder handles every day. Send us your configuration and delivery postcode, and we quote within an hour and recommend a forwarder for the route.