Importing Vinyl Flooring to Germany — The Importer’s Guide
Importing SPC and LVT vinyl flooring from China to Germany involves four cost and compliance layers: the 6.5% EU MFN import duty on HS 3918.10, 19% German import VAT (Einfuhrumsatzsteuer) on the duty-paid value, an EORI number for customs, and the EU compliance pack (CE EN 14041, Bfl-s1, AgBB, REACH). Crucially, the EU anti-dumping duty on Chinese flooring applies to multilayered wood flooring (parquet, HS 4418) — not to SPC/LVT vinyl (HS 3918). That distinction is a real cost advantage for vinyl importers, and the rest of this guide walks through each layer.
The Landed-Cost Stack — What You Actually Pay
For planning purposes, the cost of importing vinyl flooring into Germany builds up in a predictable order on top of the FOB price. The percentages below are the current standard rates; always confirm the exact figures against the EU TARIC database and your customs broker before each shipment, because rates and measures can change.
The single most important line in that table is the last one. Because SPC and LVT are vinyl products classified under HS 3918, they fall outside the EU anti-dumping measure that targets Chinese parquet — which we explain next.
Why Vinyl (HS 3918) Avoids the EU Wood-Floor Anti-Dumping Duty
In July 2025 the European Commission imposed definitive anti-dumping duties of 21.3% to 36.1% on multilayered wood flooring (engineered or assembled parquet) originating in China, under Commission Implementing Regulation (EU) 2025/1342. That measure protects EU parquet manufacturers and targets products classified under HS 4418.75 — layers of wood veneer glued together.
SPC and LVT are not wood. They are vinyl floor coverings classified under HS 3918 (plastics), a different chapter of the customs nomenclature entirely. The wood-flooring anti-dumping regulation does not apply to them. In practice this means a German importer buying Chinese SPC or LVT pays the standard 6.5% MFN duty — but none of the 21.3–36.1% anti-dumping duty that now applies to Chinese engineered wood parquet.
The EU anti-dumping duty hits Chinese wood parquet (HS 4418), not Chinese vinyl (HS 3918). Correct HS classification is the difference between 6.5% and 6.5% plus up to 36.1%.
This advantage depends on your product genuinely being vinyl under HS 3918 and being declared correctly. A wood-look vinyl plank is still vinyl; an engineered wood plank is parquet. Trade measures also evolve: in late 2025 a major chemicals producer filed several EU anti-dumping complaints covering PVC and related polymers (these are complaints, not measures in force against Chinese finished flooring). Always verify the current duty position for your exact HS code in the EU TARIC database, and have your customs broker confirm classification, before committing to a contract.
German Import VAT — 19% Einfuhrumsatzsteuer
Germany charges import VAT (Einfuhrumsatzsteuer) at the standard rate of 19%, calculated on the customs value plus the import duty plus freight to the EU border. Unlike the duty, import VAT is generally not a final cost for a VAT-registered business: a German company registered for VAT can normally reclaim the import VAT as input tax (Vorsteuer) in its regular VAT return, subject to the usual conditions. The duty (6.5%) is the genuine non-recoverable cost; the 19% VAT is typically a cash-flow item rather than a permanent cost. Confirm your specific position with your German tax advisor (Steuerberater).
The EORI Number — Your Customs Identifier
Any business importing goods into Germany (and the EU) directly from China needs an EORI number (Economic Operators Registration and Identification). It is a one-time registration with the German customs administration (Zoll) and identifies your company on every customs declaration. Without it, your goods cannot clear customs. If you already hold a German VAT registration you can apply for an EORI through the Zoll online portal; the number is then valid across all EU member states.
Ports of Entry — Hamburg, Bremerhaven, Trieste
The Port of Hamburg is Germany’s largest container port and the primary gateway for China-origin goods, with onward rail and road links to the main distribution hubs. Bremen / Bremerhaven is the main alternative for northwest Germany. For southern Germany, Bavaria, and Austria, routing via the Port of Trieste on the northern Adriatic can reduce inland freight despite comparable ocean transit. Ecoflors quotes all three routings in the same inquiry response.
The SPC mineral core sits at 1.95–2.05 g/cm³, so heavier SPC reaches the EU road weight limit before a 40ft container is volumetrically full. For SPC 6mm and above, a 20ft container is usually the right choice; lighter 2.5mm LVT Dryback can use 40ft. Ecoflors supplies a container loading plan with per-carton gross weight before loading so the load stays within port and German road limits. The wider mechanics are in our general guide to importing SPC flooring from China.
HS Code & Tariff Classification
| Classification | Code | Notes |
|---|---|---|
| HS heading (international) | 3918.10 | Floor coverings of plastics — polymers of vinyl chloride |
| EU TARIC (example) | 3918.10.90 | Floor coverings of plastics, in rolls or tiles — verify the exact subheading for your product in TARIC |
| EU MFN duty | 6.5% | China has no EU free-trade agreement, so the MFN (third-country) rate applies |
| Anti-dumping (vinyl, 3918) | None | The EU wood-floor anti-dumping measure is on parquet, HS 4418.75 — not vinyl |
| German import VAT | 19% | Einfuhrumsatzsteuer on CIF + duty; usually reclaimable as input tax |
Tariff codes and rates shown are the current standard position for guidance only and can change. Verify the exact TARIC subheading and duty for your specific product, and any trade measures in force, with the EU TARIC database and your customs broker before each shipment.
The Import Process — Step by Step
Document Checklist
- EORI number — your customs identifier
- Commercial invoice — value, Incoterm (FOB), HS code
- Packing list — cartons, sqm, gross/net weight
- Bill of lading — ocean carrier document
- Certificate of origin — China origin
- Import declaration — lodged by your broker with Zoll
- CE Declaration of Performance — EN 14041, in your company name. CE DoP guide
- Bfl-s1 fire certificate — EN 13501-1. Bfl-s1 guide
- AgBB / Eurofins IAC Gold — VOC. AgBB guide
- EN 16511 — product standard for click. EN 16511 guide
- REACH declaration — SVHC <0.10%, phthalate-free
- EN 685 class confirmation. EN 685 guide
A common confusion: CE, Bfl-s1, AgBB, and REACH are product compliance requirements (they decide whether the product can be sold and specified in Germany). Duty, VAT, and EORI are customs matters (they decide what you pay to clear it). Both apply, but they are handled by different parties — your customs broker handles the customs side; your supplier provides the compliance pack. Ecoflors ships the full compliance pack with every German container; see the Germany hub.
Frequently Asked Questions
Specify product, thickness, wear layer, design, destination city, and annual volume. Ecoflors returns an FOB quote, Hamburg/Bremen/Trieste freight estimate, container loading plan, and the full German compliance pack preview — within one business day. FOB Ningbo / Shanghai · MOQ 800 sqm / SKU.