Germany Gold Import Rules: Customs, VAT and Requirements

Germany Gold Import Rules: Germany allows gold imports from both EU and non-EU countries, provided that shipments comply with EU customs requirements, German tax rules, applicable sanctions and precious metals regulations.

Businesses importing gold for commercial purposes must declare their shipments correctly, provide supporting documents and pay any applicable import charges. Qualifying investment gold may benefit from VAT exemption, while other forms of gold can be subject to different tax treatment.

For international gold suppliers, bullion dealers, investors and wholesale buyers, understanding Germany’s gold import rules is essential before shipping gold into the country. The requirements depend on the gold’s form, purity, value, country of origin, intended use and whether it qualifies as investment gold.

This guide explains how to import gold into Germany legally, the customs documentation required, VAT treatment, declaration procedures and important compliance checks for buyers and exporters.

1. Overview of Germany’s Gold Import Regulations

Gold imports into Germany are governed by European Union customs legislation, German tax law and applicable precious metals regulations.

The main authorities and regulatory frameworks include:

German Customs (Zoll): Oversees customs declarations, import clearance, border controls and enforcement of applicable restrictions.
German Federal Ministry of Finance: Responsible for national tax policy and the administration of relevant VAT legislation.
European Union Customs Code: Establishes the customs framework for goods entering the EU from non-EU countries.
German VAT Act (Umsatzsteuergesetz): Defines the VAT treatment of investment gold under Section 25c.
EU Conflict Minerals Regulation: Establishes responsible sourcing and due diligence requirements for covered gold imports.

Germany is part of the EU customs territory. Therefore, gold imported from outside the European Union must generally undergo customs clearance before it can enter free circulation.

Official information is available through German Customs and the German Federal Ministry of Finance.

2. Is Gold Importation Legal in Germany?

Yes. Importing gold into Germany is legal, provided the importer complies with the relevant customs, tax, sanctions and documentation requirements.

Individuals may bring gold into Germany for personal purposes, while businesses can import bullion, gold bars, doré and other gold products for investment, manufacturing, refining or commercial trading.

However, the applicable requirements depend on:

Whether the gold comes from an EU or non-EU country.
Whether it is investment gold, jewellery, industrial gold or raw gold.
The purity and physical form of the gold.
The customs value and country of origin.
Whether the importer is a private individual or a commercial business.
Whether sanctions or responsible sourcing requirements apply.

Importers should not assume that all gold products receive the same tax treatment. In particular, the VAT exemption for investment gold does not automatically apply to gold jewellery, doré or every gold bar.

3. VAT on Gold Imports in Germany

One of the most important aspects of Germany’s gold import rules is the VAT exemption for qualifying investment gold.

Under Section 25c of Germany’s VAT Act, the importation of qualifying investment gold is generally VAT-exempt. This follows the EU VAT Directive, which establishes a special VAT scheme for investment gold.

What qualifies as investment gold?

German law recognises two main categories.

Gold bars and wafers

Gold bars and wafers can qualify as investment gold when they:

Have a gold purity of at least 995 parts per thousand (99.5%).
Have a weight accepted by the recognised bullion markets.
Have their value based primarily on their gold content.

Examples include qualifying 999.9 fine gold bars and other bullion bars meeting the legal requirements.

Investment gold coins

Gold coins can qualify when they:

Have a gold purity of at least 900 parts per thousand (90%).
Were minted after 1800.
Are or have been legal tender in their country of origin.
Are normally sold at a price no more than 80% above the open-market value of their gold content.

Not every gold coin qualifies automatically. Importers should check the applicable EU investment gold coin list and the statutory criteria.

Does Germany charge VAT on imported gold?

The following table provides a general guide:

Gold product	General VAT treatment
Qualifying 24K investment gold bars	VAT-exempt
Qualifying 999.9 fine gold bullion	VAT-exempt
Qualifying investment gold coins	VAT-exempt
Gold jewellery	Generally subject to 19% VAT
Gold bars below 995 fineness	Generally subject to 19% VAT
Industrial gold and non-investment gold	Generally subject to 19% VAT
Gold products that do not qualify as investment gold	Tax treatment depends on their classification

Germany’s standard VAT rate is 19%. The exact treatment of a particular shipment depends on its legal classification and the transaction.

Important: VAT exemption does not mean that importers can avoid customs declarations, documentation or other applicable regulatory requirements.

For further information, consult Section 25c of the German VAT Act.

4. Customs Requirements for Importing Gold into Germany

Gold imported from outside the EU must generally be declared to German Customs. The importer or appointed customs representative must provide accurate information about the shipment.

The customs declaration should identify:

The exporter and importer.
The description and classification of the gold.
The quantity and gross or net weight, as applicable.
The gold purity and physical form.
The customs value and currency.
The country of origin.
The country of dispatch.
The transport method and destination.
Any applicable supporting certificates or permits.

Commercial shipments are normally processed through the EU customs declaration system, including Germany’s ATLAS customs system.

The correct customs tariff classification is particularly important. Gold products can fall under different tariff subdivisions depending on whether they are unwrought, semi-manufactured, monetary or manufactured products.

Importers should check the applicable classification and duty rate through the EU’s TARIC customs tariff database.

Do not assume that every gold product has the same customs duty simply because it contains gold.

5. Documents Required to Import Gold into Germany

Proper documentation is essential when importing gold into Germany. It helps customs authorities establish the shipment’s identity, value, origin and legal status.

The documents commonly required for commercial gold imports include:

Commercial invoice

The commercial invoice identifies the buyer, seller, gold description, quantity, agreed price, currency and transaction terms.

It should accurately describe the gold being imported, including its form, weight and purity.

Certificate of origin

A certificate of origin identifies the country where the gold was produced or obtained under the applicable rules of origin.

This is important when verifying the supply chain and determining whether preferential trade arrangements or other origin-related rules apply.

Assay certificate

An assay certificate provides information about the gold’s purity and composition.

For bullion transactions, buyers should obtain an independent or otherwise credible assay report that corresponds to the actual shipment.

Packing list

The packing list describes the contents of the shipment, including the number of bars, individual weights, packaging and total quantity.

Transport and insurance documents

Air waybills, cargo documents and insurance records help establish how the gold is being transported and who is responsible for the shipment.

Export permits and supporting documents

Depending on the exporting country and type of gold, the supplier may need an export authorisation, mineral dealer licence, tax clearance or other government-issued documents.

German import clearance does not replace the export requirements of the country from which the gold originates.

6. EORI Number and Import Registration in Germany

Businesses regularly importing gold into Germany generally need an Economic Operators Registration and Identification number, commonly known as an EORI number.

The EORI number identifies an economic operator when dealing with customs authorities throughout the EU.

A German business importing gold commercially should arrange its EORI registration before the first customs transaction.

The number is used in customs declarations and other relevant customs procedures, including ATLAS.

Private individuals who only occasionally submit customs declarations generally do not need an EORI number. However, the position is different for businesses regularly involved in importing goods.

Importers can find registration information through the German Federal Government’s EORI application service.

7. Importing Gold from Non-EU Countries into Germany

Germany receives gold from international markets, including African, Asian, Middle Eastern and other global gold-producing regions.

When importing gold from a non-EU country, the importer must ensure that the shipment meets both the exporting country’s requirements and EU import regulations.

The general import process involves:

Verify the supplier: Check the seller’s business registration, mineral trading authorisation and legal capacity to export gold.
Confirm the gold’s origin: Obtain information about the mine, source or previous owner and establish a traceable chain of custody.
Verify purity and weight: Obtain assay documentation and confirm that the gold matches the commercial description.
Check export requirements: Establish which licences, permits and tax documents are required in the country of origin.
Prepare shipping documents: Arrange the commercial invoice, packing list, origin documents, assay report and transport records.
Arrange secure transportation: Use an appropriately insured precious metals logistics provider.
Complete German customs clearance: Submit the import declaration and supporting documents.
Pay applicable charges: Settle customs duties and import VAT where legally applicable before the goods are released.

For buyers sourcing gold from Africa, it is particularly important to verify the supplier’s export authorisation and the legality of the gold’s origin.

You can also read our guides on the legal requirements for buying gold bars from Africa and how to buy gold bars from Africa safely.

8. Responsible Gold Sourcing and EU Conflict Minerals Rules

Germany is subject to the EU Conflict Minerals Regulation, which covers gold alongside tin, tantalum and tungsten.

The regulation is designed to prevent the trade in minerals and metals from contributing to armed conflict, forced labour, human rights abuses and other serious supply chain risks.

It applies directly to EU importers of covered gold minerals and metals, regardless of the country of origin, when they fall within the regulation’s scope and applicable volume thresholds.

Covered importers must implement appropriate due diligence procedures, including:

Establishing internal supply chain management systems.
Identifying the origin and supply chain of imported gold.
Assessing risks associated with conflict-affected and high-risk areas.
Taking steps to manage identified risks.
Arranging independent third-party audits where required.
Reporting on supply chain due diligence.

The regulation does not mean that all gold from a conflict-affected country is automatically prohibited. Instead, it establishes specific responsible sourcing obligations for covered importers.

Importers should also check applicable EU sanctions before buying or shipping gold. Restrictions can apply to particular countries, entities, individuals or transactions.

For further information, consult the European Commission’s Conflict Minerals Regulation guide.

9. Bringing Gold into Germany as a Traveller

Individuals carrying gold into Germany should distinguish between ordinary customs declaration requirements and the EU’s cash-control rules.

Under EU Regulation 2018/1672, certain gold products are treated as cash for border-control purposes.

These include:

Gold coins containing at least 90% gold.
Gold bars, nuggets or clumps containing at least 99.5% gold.

Travellers entering or leaving the EU with these qualifying gold items worth €10,000 or more must submit a cash declaration.

This requirement is separate from ordinary customs and tax obligations. Declaring gold under the cash-control rules does not automatically establish that the gold is exempt from customs duties or import VAT.

German Customs may also request disclosure information for qualifying unaccompanied cash shipments transported by freight, post or courier.

Travellers should retain purchase invoices, proof of ownership, assay certificates and documents showing the gold’s origin and intended purpose.

More information is available from the European Commission’s EU Cash Controls guidance.

10. Common Mistakes to Avoid When Importing Gold into Germany

International gold buyers can encounter customs delays, financial losses and legal complications when they fail to verify their transactions.

Avoid the following mistakes:

Buying gold without verifying the supplier

A seller’s website, business card or mining certificate does not automatically establish that the seller is legally authorised to trade or export gold.

Assuming every 24K gold product is VAT-exempt

The investment gold exemption has specific legal requirements. Gold must meet the relevant purity, weight and product criteria.

Using inaccurate invoices

Incorrect descriptions, understated values or inconsistent weights can create customs problems and may result in additional scrutiny.

Ignoring the gold’s country of origin

The origin of gold is important for customs, responsible sourcing, sanctions and supply chain verification.

Using unverified shipping agents

Gold is a high-value commodity. Use professional, insured logistics services and establish responsibility for the shipment throughout transportation.

Failing to check export documentation

A gold supplier must comply with the laws of the country of origin. A German customs declaration cannot replace an export permit required by the exporting country.

11. How to Choose a Reliable Gold Supplier for the German Market

Buyers sourcing gold for delivery into Germany should evaluate suppliers carefully before making payments or arranging international transportation.

A reliable supplier should be able to provide:

Valid business registration and applicable trading licences.
Verifiable gold origin and supply chain information.
Independent assay or purity documentation.
Accurate commercial invoices.
Relevant export permits and supporting documents.
Clear purchase agreements and payment terms.
Secure and insured shipping arrangements.
Transparent procedures for inspection and verification.

For larger transactions, buyers should also establish whether the supplier can meet the required volume, purity, delivery schedule and documentation standards.

If you are sourcing investment-grade bullion, explore our gold bars for sale, gold bullion supply and large-volume gold deals.

You can also learn about LBMA standards and the London Bullion Market when evaluating internationally traded bullion.

Frequently Asked Questions About Germany Gold Import Rules

Can I legally import gold into Germany?

Yes. Individuals and businesses can legally import gold into Germany, provided they comply with applicable customs, tax, sanctions and documentation requirements.

Is imported gold tax-free in Germany?

Qualifying investment gold is generally exempt from VAT under Section 25c of the German VAT Act. Other gold products, including jewellery and non-investment gold, may be subject to the standard 19% VAT rate.

What purity must gold bars have to qualify for VAT exemption in Germany?

Gold bars and wafers must generally have a purity of at least 995 parts per thousand (99.5%) and a weight accepted by the bullion markets. Other legal conditions also apply.

Do I need an import licence to bring gold into Germany?

There is no single universal gold import licence that applies to every gold shipment. However, importers must comply with customs procedures and any applicable restrictions, permits or regulatory requirements relating to the specific product and transaction.

Do businesses need an EORI number to import gold into Germany?

Businesses regularly involved in customs activities generally need an EORI number to complete customs procedures. Occasional private importers are generally treated differently.

Can I import gold from Africa into Germany?

Yes. Gold can be imported from African countries if the transaction complies with the exporting country’s laws and EU and German import requirements. Buyers should verify the gold’s origin, supplier authorisation, export permits and responsible sourcing documentation.

Do I have to declare gold when travelling into Germany?

Certain gold coins and bullion products count as cash under EU cash-control rules. If the qualifying items are worth €10,000 or more, a cash declaration is required when entering or leaving the EU. Other customs and tax obligations may apply separately.

Does Germany allow the import of gold doré?

Gold doré can be imported, subject to applicable customs, tax and regulatory requirements. Unlike qualifying investment gold bars, doré does not automatically qualify for the investment gold VAT exemption.

Conclusion: Understanding Germany’s Gold Import Rules

Germany is an important destination for international gold trading, investment and bullion distribution. However, importing gold successfully requires more than finding a supplier and arranging transportation.

Buyers must understand customs declarations, VAT classification, EORI registration, export documentation, gold purity and responsible sourcing obligations. Qualifying investment gold can benefit from VAT exemption, but other gold products may be taxed differently.

Before arranging an international gold shipment, verify the supplier, confirm the gold’s origin and purity, prepare the required documentation and check the applicable customs and tax rules.

For enquiries about gold bars, bullion and wholesale gold supply, visit Buy Gold Bars Africa or contact our team.

You may also to learn about Gold Import procedures in Germany.