Exporting goods to Germany: Which customs procedures apply?

1. declaration of the goods to customs

Before goods can be imported into Germany, they must be declared to German customs. This is done electronically via the ATLAS system (Automated Tariff and Local Customs Clearance System).

• If you are an exporter in a third country (i.e. outside the EU), it is advisable to work with a customs agent or a freight forwarder, as they can handle the declaration professionally.
• The declaration must include information on the type, value, quantity and country of origin of the goods.

2. entry summary declaration

Before the goods can even enter the EU, a so-called Entry summary declaration (ENS) be submitted.

• This serves the Risk assessment by the customs authorities to identify potential security risks (e.g. prohibited or dangerous goods).
• The application must be submitted no later than before the physical arrival of the goods in the EU customs territory.

3. presentation of the goods at customs

As soon as the goods arrive in Germany (e.g. in the port of Hamburg or at Frankfurt airport), they must be handed over to the responsible customs office. placed become.

• This means that the goods are physically made available so that customs can inspect them if necessary.
• Only after this presentation can it be placed under one of the customs procedures.

4. customs procedures for imported goods

There are different procedures, depending on what is to be done with the goods:

a) Release for free circulation

• This procedure is the most common and means that the goods are delivered after payment of the due Customs duties and import sales tax (EU VAT) may be sold in Germany or other EU countries.
• After customs clearance, the goods receive the Status of a Union goodThis means that it can be traded freely throughout the EU.

b) Transit procedure

• If the goods are to be transported to another EU country, they can be shipped under the so-called Customs transit procedure can be transported from a German customs office of entry to another EU customs office without having to pay customs duties or taxes immediately.

c) Customs warehousing procedure

• If you first receive the goods storebut do not want to put them directly on the market, you can put them in a Bonded warehouse bring.
• No customs duties or taxes are incurred during storage. These only have to be paid when the goods are released for free circulation.

d) Active and passive refinement

• Active refinementIf your goods are further processed in Germany (e.g. raw materials that are processed into a new product), customs duties may be suspended under certain conditions.
• Passive finishingIf you send German products abroad, have them processed there and then import them back into Germany, you can receive a customs reduction under certain conditions.

e) Temporary use

• If goods are only at times are brought to Germany (e.g. for trade fairs or tests), they can be brought to Germany under the temporary use can be imported without incurring customs duties or taxes.

5. import duties (customs duties & taxes)

When importing to Germany, the following charges generally apply:

• Customs duties: These depend on the Customs tariff of the EU. The amount of duty is determined according to the goods code (HS code).
• Import sales taxEquivalent to value added tax in Germany (currently 19 % or 7 % for certain products such as food).
• Excise dutiesCertain goods (e.g. alcohol, tobacco, fuels) are subject to additional taxes.

6. prohibitions and restrictions

Not all goods may be imported into Germany without further ado. There are certain restrictions, e.g:

• FoodMust comply with the strict EU hygiene regulations.
• Medical products: Often require approval or certification.
• Chemicals & hazardous goodsMust comply with EU regulations.
• Plants & AnimalsMany of these goods require special permits.

It is advisable to find out about specific import regulations for your product in advance to avoid delays or fines.

7. subsequent customs controls

Even after clearance by customs, your goods may still be subsequently checked is made. If irregularities are detected (e.g. incorrect declaration of the value or the goods), this can lead to Additional claims, penalties or confiscation come.