Imports and exports

If you regularly receive goods under the transit procedure, you can simplify the customs procedure with the "Authorized consignee" status.

If you import goods into the customs territory of the European Union and/or handle them there, you can apply for a comprehensive guarantee under certain conditions. The amount may be reduced or may not apply.

If you handle Category 1 precursors that can potentially be converted into drugs, you need a permit.

If you wish to change your authorization to trade in category 1 precursors, you can submit an application. This may concern the precursors, the processes, the business premises or the responsible representative(s).

If you wish to operate a customs warehouse, you must submit an application.

If you want to make customs declarations by writing them down in the accounts, you must apply for authorization beforehand.

As an airline or shipping company, you can apply for a simplification of the transit procedure. With this simplification, it is possible to use an electronic transport document as a transit declaration in the Union transit procedure.

You can receive goods that are transported internationally by road using the TIR procedure as an "authorized consignee".

Do you want to declare goods for a customs procedure at a centrally responsible customs office, even though the goods are located elsewhere at the time? This is possible with an authorization for central customs clearance.

Do you want to use a deferment account to defer payments to customs? Among other things, you will need a deferment BIN with which you can identify yourself electronically.

When importing goods to Germany, the applicable customs duties and import sales taxes are always due, which generally have to be paid directly upon import. Under certain conditions, you as an importer or freight forwarder can apply for a deferment of payment.

If you would like to obtain a European Technical Assessment (ETA) for your construction product, you can apply to the German Institute for Building Technology (DIBt).

Do you handle mixtures containing basic substances that can be used for the manufacture of narcotics? Then you can apply to the Federal Institute for Drugs and Medical Devices (BfArM) for an examination to determine whether handling restrictions also apply to the mixture.

If you make use of special official acts by the customs administration, you may have to pay fees and expenses.

If you as a company want to prove the origin of an export product yourself, you must submit a one-off application. There is also a simplified procedure for storing primary materials with or without origin together.

If you declare non-Union goods for the end-use procedure, you can claim reduced customs duties.

If you handle category 2 raw materials or export category 3 raw materials to countries outside the EU, you need a registration.

If you wish to change the registration for the trade in basic substances or for the use of basic substances of category 2A, you must apply to the Federal Institute for Drugs and Medical Devices.

If you regularly ship dutiable goods within the European Union, you can simplify the customs procedure with the "Authorized consignor" status.

If you import goods with a material value of up to EUR 150 into the EU as an entrepreneur, you can declare and pay tax on the resulting turnover centrally using the Import-One-Stop-Shop (IOSS) procedure.

As an Authorized Economic Operator (AEO), you benefit from simplified customs clearance procedures. To obtain this status, you must submit an application to your main customs office.

An authorization to use special seals is required for the shipment of certain goods.

In some cases, you must provide proof of the Union status of goods. By obtaining the status of an "approved exhibitor", you can simplify the verification procedure vis-à-vis the customs authorities.

If you wish to export national cultural property from Germany temporarily or permanently, you must apply for an export license.

Do you want to import or export live or dead animals and plants, or parts or products with components thereof? If these fall under the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), you will need a permit.

If you want to operate a storage facility, you need a permit from the customs authorities.

If you import goods into the European Union, you can have customs duties refunded or waived under certain conditions. You can submit an application to the customs authorities for this even without your own access to the ATLAS system.

If you are involved in activities relevant to customs law, such as the import or export of goods, you must apply for an EORI number.

If you wish to export cultural property from Germany, you need an export license under certain conditions.

If you wish to export narcotics from Germany, you must apply for an export license from the Federal Institute for Drugs and Medical Devices (BfArM). Under certain circumstances, you can apply for a clearance certificate instead.

If you wish to import narcotics into Germany, you must apply for an import permit from the Federal Institute for Drugs and Medical Devices (BfArM). Under certain circumstances, you can also apply for a clearance certificate instead.

You require a license from the Federal Government if you wish to manufacture, acquire or transfer war weapons to others.

If you import goods from third countries into Germany, you can use lump sums in certain cases to determine the customs value of the goods. You need a permit from customs for this.

If goods are stopped by customs on suspicion of counterfeiting, you will be informed of this as the rights holder.

If you are an economic operator and clear fresh bananas for free circulation, you can only issue the necessary weighing certificates yourself with an authorization from customs.

If you want to offer software for the ATLAS, AES or EMCS IT procedures, you must have it certified.

If you want to set up a company in Germany, you must comply with certain regulations and requirements. Here you will find information on your rights and obligations, in particular on the subject of credit insurance.

If you bring goods into or out of the customs territory of the European Union, you must submit an entry or exit summary declaration under certain conditions. You can do this via the Internet declaration, among other things.

If you are involved in customs-related trade in the EU and want to use the Union transit procedure, you must participate in the automated customs clearance system ATLAS and declare your shipment of goods to customs. You can use a customs internet platform to do this.

If you are transporting goods for NATO or partner armed forces, these can be imported into Germany duty-free under certain conditions. However, the goods must be declared to customs.

If you wish to declare goods in consignments of up to EUR 150.00 in Germany, you can use a simplified electronic customs declaration.

If you export goods from Germany to a country outside the European Union (third country), you can complete the customs declaration via the Internet under certain conditions.

If you import goods into Germany from outside the EU, you can submit the customs declaration via the Internet.

If you are moving to the European Union from a third country, you can generally import household goods and other household effects duty-free. However, you must declare this to customs.

If you transfer unaccompanied cash and/or other funds, for example in postal and freight traffic to, from or through the European Union, you must submit a disclosure declaration at the request of the customs authorities.

If you transfer unaccompanied cash from a third country to or through the European Union or from the European Union to a third country, for example in postal and freight traffic, you must submit a disclosure declaration at the request of the customs authorities.

Do you want to have your tax number or tax identification number, on which the ELSTER certificate used for registration in the Internet Export Declaration Plus (IAA Plus) is based, re-entered or changed in your EORI master data? Then you need to submit an application.

You can import goods from countries outside the EU into Germany. However, there are quantity and value limits for certain goods.

You can bring goods from any EU country to Germany. However, there are standard quantities for certain goods.

If the customs authorities determine that import or export duties were not claimed in the legally stipulated amount, you may receive an additional claim.

To simplify the clearance of goods when importing into the European single market, you can apply for binding tariff information (BTI) in advance.

If your goods are stopped on suspicion of counterfeiting, customs will inform you of the next steps.

If you have general questions on all areas of customs and excise law, motor vehicle tax, financial control of illegal employment or questions about customs online applications, you can obtain information from the Central Information Office of the Customs Administration.

The IT procedures ATLAS and AES are used for electronic customs clearance. You must participate in EMCS in order to be able to electronically declare and process your excise goods consignments under duty suspension.

If you are carrying cash or certain other funds amounting to EUR 10,000 or more when entering or leaving Germany, you must inform customs.

If you, as an obligated person, wish to report indications of money laundering or terrorist financing online, you must register on the Financial Intelligence Unit (FIU) web portal.

If you have a permit or registration to handle certain basic substances or export certain basic substances, you must report this annually to the Federal Institute for Drugs and Medical Devices (BfArM).

Are you concerned that goods being imported into or exported from the customs union could infringe your intellectual property rights? Then you can apply to the Central Industrial Property Office to stop these goods.

If you are a shipping company based in the EU, you can apply for a liner service for customs purposes. In liner shipping, you transport EU goods from one EU port to another EU port without the goods having to undergo customs clearance again there.

As the holder of an authorization for the submission of simplified customs declarations for the export of goods, you can also release the goods for the export procedure outside the opening hours of the customs office of export.

Under the inward processing procedure, you can have non-Union goods processed in the customs territory of the European Union. You do not initially have to pay any duties on import.

Under the outward processing procedure, you can have goods processed in third countries. You then pay reduced or no import duties on re-importation.

For non-Union goods that you import into the customs territory of the Union only temporarily and for a specific purpose, you have to pay less import duties or none at all.

With the "MRN status information" from customs, you can call up information about your (re-)export declarations online.

You can use the Internet Status Information (ISA) to call up information about your temporary custody applications online.

You can use the customs Internet status information service to call up online information on consignments that you have posted as part of the EU-wide Union transit procedure.

Travelers from a non-EU member state can make VAT-free purchases in Germany under certain conditions.