Import successfully: The most important customs procedures at a glance

When importing goods into Germany, there are various customs procedures that you can use depending on your business model. Whether temporary import, storage or transit - here you can find out what options are available and how to choose the right procedure.

1. regular import: classic customs clearance

If you want to sell goods permanently in Germany, you must carry out regular import clearance. You pay the customs duties and import sales tax due directly during customs clearance.

• Good to know: If you have a lot of imports, you can apply for "Authorized Economic Operator (AEO)" certification. This speeds up the customs process.

2nd customs warehousing procedure: Stay flexible & save costs

If you want to import goods but do not want to pay customs duty directly, you can store them in a bonded warehouse.

• Advantage: No customs or tax payment as long as the goods are not released for free circulation.
• Perfect for: Companies that only want to release or resell goods as required.

3. temporary import: for trade fairs & test products

If you are only importing goods for a limited period of time (e.g. trade fair exhibitions, test products or repairs), you can use temporary importation.

• Advantage: No customs duties or taxes as long as the goods are re-exported.
• Tip: Use the "Carnet ATA" procedure for simplified customs clearance.

4. transit procedure: Transit without duties

If your goods are only transported through Germany (e.g. from China to France), you can use the Community transit (NCTS) use. This allows you to complete customs clearance in the destination country.

Tip: If you import regularly, you should familiarize yourself with the digital ATLAS customs system - it makes processing much easier.