Customs clearance in Germany
We lodge import, export and transit declarations with German customs. This page explains what you need and how duty and import VAT work.
What we do
Every consignment crossing the EU border needs a customs declaration. We prepare and file it, and answer the questions customs sends back.
- Import declarations. We declare your goods for release and calculate duty and import VAT in advance.
- Export declarations. We file the export declaration and send you the proof of exit once the goods have left the EU.
- Transit. We open T1 transit documents so goods can travel uncleared from the port to an inland customs office.
This page describes how things normally work. It is not legal or tax advice.
What you need before the goods arrive
- EORI number
- Your registration number for customs in the EU. In Germany the Generalzolldirektion issues it free of charge.
- Commodity code
- The HS-based TARIC code for each product, 10 digits for import. It decides the duty rate and any restrictions.
- Customs value
- Normally the CIF value at the EU border: the price paid for the goods plus freight and insurance up to that point.
- Origin and preference proof
- The country where the goods were made, plus the proof of origin if a trade agreement or preference scheme gives a lower duty rate.
- Commercial invoice and packing list
- With a precise goods description, quantities, weights, Incoterm and currency. The two must agree.
Duties and import VAT in plain words
You pay two separate charges on import. Customs duty is a percentage of the customs value. The rate depends on the commodity code and the origin of the goods, and for many products it is zero.
Import VAT (Einfuhrumsatzsteuer) in Germany is 19% at the standard rate and 7% at the reduced rate. It is calculated on the customs value plus the duty plus transport costs to the first destination in the EU.
Duty is a real cost. Import VAT usually is not, because VAT-registered businesses can normally reclaim it as input tax in their VAT return.
Customs procedures we handle
Release for free circulation
The standard import. Duty and import VAT are paid, and the goods can then be sold or moved anywhere in the EU.
Customs warehousing
Goods are stored uncleared, with duty and import VAT suspended until you release them or ship them out of the EU again.
T1 external transit
Moves non-EU goods under customs control from one customs office to another, for example from Hamburg to an inland office.
Inward processing
Goods are imported without duty, worked on or assembled, and then re-exported. The importer needs an authorisation from customs first.
Export
An export declaration is needed for goods worth more than EUR 1,000 or weighing more than 1,000 kg. Customs issues the export accompanying document with its MRN (movement reference number).
ICS2: safety data before loading
ICS2 is the EU’s Import Control System 2. Before goods reach the EU, the carrier or forwarder must file an entry summary declaration (ENS) with safety and security data. It applies to sea, air, road and rail, and the data is due before loading or before arrival, depending on the mode.
So we need a clear goods description, the six-digit HS code, and the full name and address of seller and buyer early. Missing data or vague wording such as “parts” or “samples” causes holds.
CBAM
The EU’s carbon border adjustment mechanism (CBAM) covers imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Since 2026, importers above the annual threshold need the status of authorised CBAM declarant before they import these goods. Check your own position with the competent authority or your adviser.
DDP shipments for exporters in Asia
Under DDP (delivered duty paid) the seller pays duty and import VAT and delivers to the buyer’s door. Someone still has to be named as importer on the German declaration. If the buyer doesn’t want that role, the seller usually takes it.
A company without an establishment in the EU normally needs its own EORI number and an indirect customs representative based in the EU, who lodges the declaration in their own name and becomes jointly liable for the duty. How import VAT is handled depends on the seller’s VAT set-up, sometimes with a fiscal representative.
Common reasons for delays
- No EORI number, or one that doesn’t match the company on the invoice.
- A goods description too vague to classify.
- Invoice and packing list that disagree on quantities or weights.
- A missing or incorrectly completed proof of origin.
- An invoice value customs considers too low.
- Products needing a licence or certificate that nobody mentioned.
From arrival to release
- DocumentsInvoice, packing list, EORI
- DeclarationCommodity code, value, origin
- Duty and VATCalculated and paid
- ReleaseCustoms lets the goods go
- DeliveryTo your door
Common questions about customs clearance
Do I need an EORI number before my first shipment?
Yes. Without it no declaration can be lodged in your name, so apply before the goods ship.
How long does import clearance take?
With complete documents, a declaration is typically released within a working day or so. A document check or physical inspection adds time.
How do I find the right commodity code?
Look the product up in the EU’s TARIC database. If the classification is uncertain, you can apply to customs for binding tariff information.
What is the difference between direct and indirect representation?
In direct representation we act in your name and you are the declarant. An indirect representative declares in their own name and shares liability for the customs debt.
Will customs inspect my goods?
Selection is risk-based. Most consignments are released on the documents alone, and some are picked for a document check or a physical examination.
Send us your invoice and packing list
We’ll check the commodity codes and reply within 24 business hours with an itemised quote.
