What are the taxes or customs fees for food trucks in Germany?

The taxes and customs fees for importing a food truck into Germany can vary depending on several factors, including the truck’s value, origin, and specific regulations related to vehicle importation. Here's an overview of what you might expect:

1. Customs Duty

Customs duties are usually applied based on the truck’s classification under the Harmonized System (HS) code and its origin. If you are importing a food truck from a non-EU country (e.g., China), the duty rate is typically around 10% of the customs value. The customs value is usually the price of the truck, plus shipping and insurance costs.

If the food truck is imported from another EU country, there are no customs duties, as the EU operates as a single customs area.

2. Value Added Tax (VAT)

Germany applies a 19% VAT (Mehrwertsteuer, or MwSt) on most goods imported into the country. This tax is levied on the total cost of the goods, including the customs duty and shipping costs. If the food truck is intended for business use, you may be able to reclaim the VAT through your German VAT registration, subject to certain conditions.

• Import VAT: 19% is standard, but a reduced rate of 7% may apply for certain goods, though this is unlikely to apply to a food truck.

3. Registration and Vehicle Taxes

Once the food truck is in Germany, you’ll need to register it with the German vehicle registration authorities (Kfz-Zulassungsstelle). Vehicle taxes vary depending on the truck's engine size, CO2 emissions, and weight. You will also need to ensure the food truck complies with local safety and emissions standards.

4. Additional Costs

There might be additional fees for:

• Customs clearance and handling: If you use a customs broker to clear the truck through customs, expect to pay their service fee.
• Inspection and compliance checks: Depending on the truck’s specifications, it may need to undergo modifications to meet German road safety standards (e.g., emissions, lighting, etc.).

5. Exemptions or Discounts

In some cases, depending on the specific nature of the food truck and its usage, you might qualify for exemptions or reductions. For instance, if the vehicle is considered an "environmentally friendly" vehicle with lower emissions, you may receive some tax advantages or benefits in certain cities.

Conclusion

In summary, importing a food truck into Germany from a non-EU country like China generally involves:

• 10% customs duty on the value of the vehicle + shipping + insurance.
• 19% VAT on the total cost including duty.
• Additional fees for registration, inspections, and potential vehicle taxes.

It's advisable to consult with a customs agent or a local expert to get a precise estimate and ensure that all the legal and regulatory requirements are met.