{"id":12084,"date":"2025-03-04T09:43:41","date_gmt":"2025-03-04T09:43:41","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12084"},"modified":"2025-03-04T09:44:45","modified_gmt":"2025-03-04T09:44:45","slug":"waren-nach-deutschland-exportieren-welche-zollverfahren-gelten","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/waren-nach-deutschland-exportieren-welche-zollverfahren-gelten\/","title":{"rendered":"Exporting goods to Germany: Which customs procedures apply?"},"content":{"rendered":"<h3 data-start=\"224\" data-end=\"264\"><strong data-start=\"228\" data-end=\"264\">1. declaration of the goods to customs<\/strong><\/h3>\n<p data-start=\"265\" data-end=\"485\">Before goods can be imported into Germany, they must be declared to German customs. This is done electronically via the <strong data-start=\"407\" data-end=\"423\">ATLAS system<\/strong> (Automated Tariff and Local Customs Clearance System).<\/p>\n<ul data-start=\"486\" data-end=\"789\">\n<li data-start=\"486\" data-end=\"692\">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.<\/li>\n<li data-start=\"693\" data-end=\"789\">The declaration must include information on the type, value, quantity and country of origin of the goods.<\/li>\n<\/ul>\n<h3 data-start=\"796\" data-end=\"836\"><strong data-start=\"800\" data-end=\"836\">2. entry summary declaration<\/strong><\/h3>\n<p data-start=\"837\" data-end=\"963\">Before the goods can even enter the EU, a so-called <strong data-start=\"902\" data-end=\"941\">Entry summary declaration (ENS)<\/strong> be submitted.<\/p>\n<ul data-start=\"964\" data-end=\"1218\">\n<li data-start=\"964\" data-end=\"1114\">This serves the <strong data-start=\"981\" data-end=\"1000\">Risk assessment<\/strong> by the customs authorities to identify potential security risks (e.g. prohibited or dangerous goods).<\/li>\n<li data-start=\"1115\" data-end=\"1218\">The application must be submitted no later than <strong data-start=\"1147\" data-end=\"1180\">before the physical arrival<\/strong> of the goods in the EU customs territory.<\/li>\n<\/ul>\n<h3 data-start=\"1225\" data-end=\"1264\"><strong data-start=\"1229\" data-end=\"1264\">3. presentation of the goods at customs<\/strong><\/h3>\n<p data-start=\"1265\" data-end=\"1426\">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. <strong data-start=\"1404\" data-end=\"1416\">placed<\/strong> become.<\/p>\n<ul data-start=\"1427\" data-end=\"1622\">\n<li data-start=\"1427\" data-end=\"1538\">This means that the goods are physically made available so that customs can inspect them if necessary.<\/li>\n<li data-start=\"1539\" data-end=\"1622\">Only after this presentation can it be placed under one of the customs procedures.<\/li>\n<\/ul>\n<h3 data-start=\"1629\" data-end=\"1669\"><strong data-start=\"1633\" data-end=\"1669\">4. customs procedures for imported goods<\/strong><\/h3>\n<p data-start=\"1670\" data-end=\"1746\">There are different procedures, depending on what is to be done with the goods:<\/p>\n<h4 data-start=\"1748\" data-end=\"1807\"><strong data-start=\"1753\" data-end=\"1807\">a) Release for free circulation<\/strong><\/h4>\n<ul data-start=\"1808\" data-end=\"2151\">\n<li data-start=\"1808\" data-end=\"2013\">This procedure is the most common and means that the goods are delivered after payment of the due <strong data-start=\"1899\" data-end=\"1932\">Customs duties and import sales tax<\/strong> (EU VAT) may be sold in Germany or other EU countries.<\/li>\n<li data-start=\"2014\" data-end=\"2151\">After customs clearance, the goods receive the <strong data-start=\"2058\" data-end=\"2085\">Status of a Union good<\/strong>This means that it can be traded freely throughout the EU.<\/li>\n<\/ul>\n<h4 data-start=\"2153\" data-end=\"2181\"><strong data-start=\"2158\" data-end=\"2181\">b) Transit procedure<\/strong><\/h4>\n<ul data-start=\"2182\" data-end=\"2455\">\n<li data-start=\"2182\" data-end=\"2455\">If the goods are to be transported to another EU country, they can be shipped under the so-called <strong data-start=\"2286\" data-end=\"2310\">Customs transit procedure<\/strong> can be transported from a German customs office of entry to another EU customs office without having to pay customs duties or taxes immediately.<\/li>\n<\/ul>\n<h4 data-start=\"2457\" data-end=\"2487\"><strong data-start=\"2462\" data-end=\"2487\">c) Customs warehousing procedure<\/strong><\/h4>\n<ul data-start=\"2488\" data-end=\"2771\">\n<li data-start=\"2488\" data-end=\"2621\">If you first receive the goods <strong data-start=\"2516\" data-end=\"2526\">store<\/strong>but do not want to put them directly on the market, you can put them in a <strong data-start=\"2599\" data-end=\"2612\">Bonded warehouse<\/strong> bring.<\/li>\n<li data-start=\"2622\" data-end=\"2771\">No customs duties or taxes are incurred during storage. These only have to be paid when the goods are released for free circulation.<\/li>\n<\/ul>\n<h4 data-start=\"2773\" data-end=\"2814\"><strong data-start=\"2778\" data-end=\"2814\">d) Active and passive refinement<\/strong><\/h4>\n<ul data-start=\"2815\" data-end=\"3242\">\n<li data-start=\"2815\" data-end=\"3021\"><strong data-start=\"2817\" data-end=\"2838\">Active refinement<\/strong>If 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.<\/li>\n<li data-start=\"3022\" data-end=\"3242\"><strong data-start=\"3024\" data-end=\"3046\">Passive finishing<\/strong>If 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.<\/li>\n<\/ul>\n<h4 data-start=\"3244\" data-end=\"3281\"><strong data-start=\"3249\" data-end=\"3281\">e) Temporary use<\/strong><\/h4>\n<ul data-start=\"3282\" data-end=\"3501\">\n<li data-start=\"3282\" data-end=\"3501\">If goods are only <strong data-start=\"3300\" data-end=\"3313\">at times<\/strong> are brought to Germany (e.g. for trade fairs or tests), they can be brought to Germany under the <strong data-start=\"3413\" data-end=\"3443\">temporary use<\/strong> can be imported without incurring customs duties or taxes.<\/li>\n<\/ul>\n<h3 data-start=\"3508\" data-end=\"3551\"><strong data-start=\"3512\" data-end=\"3551\">5. import duties (customs duties &amp; taxes)<\/strong><\/h3>\n<p data-start=\"3552\" data-end=\"3621\">When importing to Germany, the following charges generally apply:<\/p>\n<ul data-start=\"3623\" data-end=\"3994\">\n<li data-start=\"3623\" data-end=\"3736\"><strong data-start=\"3625\" data-end=\"3634\">Customs duties<\/strong>: These depend on the <strong data-start=\"3653\" data-end=\"3666\">Customs tariff<\/strong> of the EU. The amount of duty is determined according to the goods code (HS code).<\/li>\n<li data-start=\"3737\" data-end=\"3884\"><strong data-start=\"3739\" data-end=\"3762\">Import sales tax<\/strong>Equivalent to value added tax in Germany (currently <strong data-start=\"3818\" data-end=\"3826\">19 %<\/strong> or <strong data-start=\"3832\" data-end=\"3839\">7 %<\/strong> for certain products such as food).<\/li>\n<li data-start=\"3885\" data-end=\"3994\"><strong data-start=\"3887\" data-end=\"3907\">Excise duties<\/strong>Certain goods (e.g. alcohol, tobacco, fuels) are subject to additional taxes.<\/li>\n<\/ul>\n<h3 data-start=\"4001\" data-end=\"4038\"><strong data-start=\"4005\" data-end=\"4038\">6. prohibitions and restrictions<\/strong><\/h3>\n<p data-start=\"4039\" data-end=\"4153\">Not all goods may be imported into Germany without further ado. There are certain restrictions, e.g:<\/p>\n<ul data-start=\"4155\" data-end=\"4461\">\n<li data-start=\"4155\" data-end=\"4234\"><strong data-start=\"4157\" data-end=\"4173\">Food<\/strong>Must comply with the strict EU hygiene regulations.<\/li>\n<li data-start=\"4235\" data-end=\"4313\"><strong data-start=\"4237\" data-end=\"4262\">Medical products<\/strong>: Often require approval or certification.<\/li>\n<li data-start=\"4314\" data-end=\"4384\"><strong data-start=\"4316\" data-end=\"4345\">Chemicals &amp; hazardous goods<\/strong>Must comply with EU regulations.<\/li>\n<li data-start=\"4385\" data-end=\"4461\"><strong data-start=\"4387\" data-end=\"4407\">Plants &amp; Animals<\/strong>Many of these goods require special permits.<\/li>\n<\/ul>\n<p data-start=\"4463\" data-end=\"4603\">It is advisable to find out about specific import regulations for your product in advance to avoid delays or fines.<\/p>\n<h3 data-start=\"4610\" data-end=\"4649\"><strong data-start=\"4614\" data-end=\"4649\">7. subsequent customs controls<\/strong><\/h3>\n<p data-start=\"4650\" data-end=\"4928\">Even after clearance by customs, your goods may still be <strong data-start=\"4723\" data-end=\"4749\">subsequently checked<\/strong> is made. If irregularities are detected (e.g. incorrect declaration of the value or the goods), this can lead to <strong data-start=\"4865\" data-end=\"4920\">Additional claims, penalties or confiscation<\/strong> come.<\/p>\n<h3 data-start=\"3508\" data-end=\"3551\"><\/h3>","protected":false},"excerpt":{"rendered":"<p>1. Anmeldung der Waren beim Zoll Bevor Waren nach Deutschland importiert werden k\u00f6nnen, m\u00fcssen sie beim deutschen Zoll angemeldet werden. Dies geschieht elektronisch \u00fcber das ATLAS-System (Automatisiertes Tarif- und Lokales [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,155],"tags":[],"class_list":["post-12084","post","type-post","status-publish","format-standard","hentry","category-waren-nach-deutschland-exportieren-welche-zollverfahren-gelten","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12084"}],"version-history":[{"count":2,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12084\/revisions"}],"predecessor-version":[{"id":12086,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12084\/revisions\/12086"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}