Germany

In import customs clearance in Germany, the goods are declared electronically at German customs. Customs examines the paperwork, the customs value, the customs tariff number and the goods origin. Customs duties and import VAT are then assessed, and after payment the goods are released for free circulation. 

In export customs clearance, the goods are declared electronically at customs before leaving Germany. Customs examines the details of the goods, the exporter and the country of destination. After a successful export, an export confirmation is issued, which is required in particular for tax purposes. 

In customs clearance, customs duties, import VAT and possibly excise duties can apply. The calculation is based on the customs value, which consists of the goods value plus transport and incidental costs up to the EU border. In addition, fees for customs clearance and document review can arise. 

Customs clearance in Germany can take place within a few hours if paperwork is complete and correct. Delays often arise from missing documents, unclear goods information or additional customs checks. Good preparation significantly shortens clearance time. 

For import and export in Germany, EU customs regulations and national rules apply. These concern among other things goods classification, documentation duties, permits and reporting duties. Certain goods are subject to additional checks or special legal requirements. 

Yes, certain goods are prohibited or restricted in import or export in Germany. These include, among others, permit-bound, regulated or security-relevant cargo. Before shipment it should be checked whether the particular goods are admissible and which proofs are required. 

Responsibility for customs handling lies, in principle, with the importer or exporter as the declarant of the goods. Customs handling can be carried out in-house or delegated to a forwarder or customs agent. Legal responsibility for correct details, however, always remains with the principal.