Importing clothing & fashion from Germany — 2026 rules
When you import clothing & fashion (HS heading 6204.62) — for example dresses, jackets, t-shirts and other fashion items — from Germany to Iceland, you owe 12% general duty and 24% VAT on the full customs value (CIF price).
Clothing generally carries 12% duty on top of 24% VAT, making fashion imports notably more expensive than electronics.
Germany is part of the European Economic Area (EEA), so many product types qualify for duty-free treatment under the EEA agreement — VAT is still always charged.
Worked examples
Here's how the total cost builds up for three sample item prices from Germany, using an exchange rate of 152.4 ISK per EUR.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 EUR | 1,528,500 ISK | 183,420 ISK | 410,861 ISK | 2,124,731 ISK |
| 35,000 EUR | 5,338,500 ISK | 640,620 ISK | 1,434,989 ISK | 7,416,059 ISK |
| 100,000 EUR | 15,244,500 ISK | 1,829,340 ISK | 4,097,722 ISK | 21,173,512 ISK |
Step by step: customs clearance
- 1.The seller in Germany attaches shipping documents (invoice, customs value and HS heading 6204.62) to the carrier's booking.
- 2.The carrier (post, FedEx, UPS or DHL) files an electronic customs declaration with Icelandic customs before the shipment arrives.
- 3.Duty and VAT are calculated on the customs value (CIF), and you receive a payment request, often before the item is released.
- 4.Once fees are paid, the shipment is released — for home delivery or pickup at the carrier's depot.
Frequently asked questions
Is there duty on clothing & fashion from Germany?+
Yes — clothing & fashion carries 12% general duty under HS heading 6204.62, plus 24% VAT charged on the customs value including that duty.
What is the customs value and how is it calculated?+
The customs value (CIF price) is the item price in Icelandic krónur plus freight and insurance to the Icelandic border. Both duty and VAT are calculated on this combined figure, not just the item's price.
Does the EEA/EFTA agreement with Germany help?+
Germany is covered by an EEA or EFTA free-trade agreement with Iceland. With a valid proof of origin (e.g. an EUR.1 certificate or an origin declaration on the invoice), duty on qualifying goods can be reduced or removed — VAT is still always charged regardless of origin.
Do I have to pay VAT on small shipments?+
Yes. Unlike many other countries, Iceland has no de-minimis threshold exempting low-value parcels — 24% VAT is charged on almost all incoming shipments, regardless of how small the declared value is.
How long does customs clearance from Germany take?+
Germany is part of the European Economic Area (EEA), so many product types qualify for duty-free treatment under the EEA agreement — VAT is still always charged.
Other categories from Germany
| Category | Duty | VAT | |
|---|---|---|---|
| Consumer Electronics | 0% | 24% | View → |
| Smartphones & Mobile Devices | 0% | 24% | View → |
| Laptops & Notebooks | 0% | 24% | View → |
| Shoes & Footwear | 10% | 24% | View → |
| Cameras & Optics | 0% | 24% | View → |
| Drones & UAVs | 0% | 24% | View → |
| Tools & Hardware | 0% | 24% | View → |
| Safety Gear & Protective Equipment | 0% | 24% | View → |
| Sports Equipment | 0% | 24% | View → |
| Leather Goods | 12% | 24% | View → |
| Audio Gear & Headphones | 0% | 24% | View → |