Importing miners into the EU – customs duty, import VAT, delivery time

The costs of an import consist of three parts: freight, customs duty and import VAT. Who pays them and when is set by the delivery term.

DAP and DDP

DAP (Delivered at Place) is what we ship worldwide. The shipment comes to your address. You are the importer and pay customs duty and import tax on arrival. We prepare the export documents.

DDP (Delivered Duty Paid) is what we offer for selected countries. We handle customs clearance, and the import VAT is already shown in the cart. On delivery you pay nothing more.

You can see which term is available for your country in the cart as soon as you select the delivery country.

Customs duty

In the EU, ASIC miners have so far been classified as data-processing machines under heading 8471. This is stated in two binding tariff information decisions from Germany, dated 2016 and 2018. Both have expired, and we did not find a valid one in the EU database. The third-country duty rate for the codes named there is 0%. This is not certain for every unit: the US customs authority classifies miners differently, and in France a radiator with mining chips is classified as an electric heater with 2.7% duty. In the end, the customs office makes the classification. For larger shipments, ask your customs agent in advance.

Import VAT

It is due in every case, at your country's VAT rate. In Germany that is 19%. It is calculated on the customs value plus customs duty and transport costs to the first place of destination in the EU.

For companies it is a pass-through item: anyone entitled to deduct input tax gets it back through the advance VAT return. So it ties up liquidity, but does not increase the price of the unit.

With DDP we pay the import VAT to customs on your behalf. This is not VAT charged by us.

What you need for DAP

1. EORI number. Companies need it for every customs declaration. In Germany you apply for it free of charge via the Zoll-Portal. Customs states a processing time of usually three to four weeks, so apply for it before you order.
2. Commercial invoice. It is enclosed with the shipment and states the value of the goods, the quantity and the description of the goods.
3. Someone to declare. Usually the courier handles the customs declaration and invoices you for the charges and a handling fee.

Delivery time

Goods that are in stock usually leave our warehouse 24 to 48 hours after receipt of payment. After that, delivery takes 3 to 7 days for most countries. For pre-orders, the date stated on the product applies.

Delays almost always arise at customs and almost always for the same reason: the courier cannot reach the recipient or the EORI number is missing. So respond immediately to messages from the courier.

On delivery

Check the shipment before you sign. If the packaging is damaged, have the driver note it and take photos. If a unit does not start, contact us immediately with photos of the packaging and the unit.

The calculation in advance

Unit price + shipping from the cart = customs value. On top of that, under the classification applied so far, 0% customs duty and your country's VAT rate as import VAT, which you get back as a company. With DDP this amount is already shown in the cart.

Sources

• European Commission, binding tariff information decisions: DEBTI4160/18-1, DE1737/16-1, FR-BTI-2024-04524
• European Commission: TARIC, duty rate for code 8471 80 00 00
• U.S. Customs and Border Protection: ruling HQ H300195 on the classification of miners
• Umsatzsteuergesetz: § 11, taxable amount on import, § 12, tax rate, § 15, input tax deduction
• Zoll: EORI number, application, processing time
• ICC Academy: DAP and DDP under Incoterms 2020

As of October 2026. This article is not customs or tax advice. The decision of the customs office is binding; only a binding tariff information decision of your own gives certainty for a shipment.