Following the cancellation of the T86 policy by the United States and the EU’s early decision to impose taxes on small parcels, Germany has also officially announced that, starting from 00:00 on November 24th, the new tax policy targeting small-value cross-border e-commerce parcels from China will officially take effect.
The new policy clearly stipulates that all e-commerce parcels originating from China, regardless of their value, will be uniformly subject to a 23% value-added tax. Simultaneously, Germany has also abolished the long-standing policy of “exempting VAT for goods with a value below 22 euros.”
This change completely ends the “low-value small parcel”红利 model for Chinese cross-border goods in the German market.
An official notice released by the German Federal Ministry of Finance on November 18th shows that the core purpose of the new policy is to “curb the disorderly influx of low-quality Chinese goods, protect local manufacturing, and reshape a fair trade environment.”
At a press conference, the German Finance Minister直言 stated that tax-free cross-border small parcels have caused “unfair competition” in the local market.
Data from the German Retail Association further confirms the impact of low-priced Chinese goods, with local stores in sectors like German apparel and home goods already losing over 800 million euros in revenue.
Fiscal pressure became the direct driver for the policy’s introduction. Data shows that in 2024, approximately 4.6 billion low-value parcels entered the EU market, with 91% originating from China. Germany alone loses over ten billion dollars in VAT annually due to these tax-free parcels.
The concentrated shift of Chinese cross-border sellers towards the European market, following a sharp decline in exports to the US, further accelerated the implementation of Germany’s policy.
Data released by the German Federal Statistical Office on the 19th shows that in the first three quarters of 2025, China once again became Germany’s largest trading partner.
The data indicates that in the first three quarters of this year, the total bilateral trade volume between Germany and China reached 185.9 billion euros, a year-on-year increase of 0.6%. Among this, Germany’s total exports to China were 61.4 billion euros, a year-on-year decrease of 12.3%; imports from China reached 124.5 billion euros, a year-on-year increase of 8.5%. China maintains its position as Germany’s largest source of imports by a significant margin.
China was Germany’s largest trading partner for eight consecutive years from 2016 to 2023. In 2024, the United States became Germany’s largest trading partner.
Analysis suggests that currently, weak global demand, a complex trade environment, and adjustments in traditional优势 industries like automotive are the main factors affecting Germany’s foreign trade structure.
The most direct impact of the new policy is reflected in the drastic change in the cost structure. According to estimates, the price of Chinese goods in Germany will increase by an average of 23% as a result, dealing a fatal blow to sellers relying on a small-profit, high-volume strategy.
Small and medium-sized sellers relying on the “direct postal small parcel + tax exemption threshold” model are facing a survival test. Besides compressed profit margins, rising compliance costs are adding insult to injury.
Uncertainty in the logistics chain is also increasing. German customs is expected to experience fluctuations in clearance efficiency due to a surge in declarations, and some parcels may face delays.
Furthermore, several German media outlets reported that German Vice Chancellor and Federal Minister of Finance, Lars Klingbeil, recently visited China aiming to seek a more reliable cooperative relationship with China.
