Customs clearance in Germany

Customs clearance in Germany, export to Germany, export to Europe

The customs clearance mechanism in Germany and other EU countries is harmonized and standardized. Customs duties are the same in all EU countries. On the website of the German customs administration or another EU country you can set the customs code and the country of origin and receive the customs rate, VAT and other information about the needed documents, the existence of possible restrictions and import bans for the desired product.

Some countries have permission to preferentially import certain groups of goods into the EU territory the so-called preference. If there is a preference for a certain product, the duty is reduced or eliminated entirely. The preference can be claimed by presenting a Form A Certificate of Origin to the local customs authority.

It is recommended to carry out customs clearance at least 3 days before the arrival of the goods to avoid transport delays or additional costs due to excessive storage of goods at transshipment points.

Customs clearance is possible at a customs office, in an approved transit warehouse or in a bonded warehouse.

Customs clearance at a customs office can take place either directly at an EU-border or at a customs office in the hinterland.

If the customs clearance needs to be carried out not at an EU-border, a T1- transit declaration must be opened from the border to the previously agreed customs office. This T1 is cleared with an ATC-number when the truck arrives at the customs office.

The T1 is cleared with an ATB-number, if goods go to an approved transit or a bonded warehouse. A transit warehouse can store transit goods up to 90 days without customs clearance. There are 3 options after the storage: either customs clearance or transport to another approved transit warehouse or transfer to a bonded warehouse, where the transit goods can remain infinite time.

Customs clearance in Germany can be carried out for a legal entity that has an EORI number (foreign trade participant number). Any legal entity registered in Germany that has a VAT identification number can receive an EORI number. The application is called “Participating master data” and can be downloaded from the customs authority at

The only difference in customs clearance in different EU countries is the VAT rate. But this doesn't matter much, because the VAT is fully refunded to the importer at the end of the accounting period, regardless of whether the product is resold, used in production or left in the warehouse.

Fiscal customs clearance, import

Fiscal customs clearance in one of the EU countries is applied if the buyer of the goods on whose behalf the customs clearance is carried out is resident in another EU country. The difference between fiscal customs clearance and standard customs clearance is that no VAT is payable in the country of registration, i.e. Only customs duties, if any, are paid upon clearance and the buyer already collects VAT according to the customs clearance documents in his country.

During fiscal customs clearance, goods from the country of registration must necessarily go to the buyer's address in another country. The buyer's fiscal representative in another country (customs declarant) is obliged to provide the original consignment note and so-called upon request of the customs or tax authorities. Confirmation of entry must be provided confirming that the buyer has received the goods at the address in the other country. The confirmation of arrival must be signed by the recipient of the goods.

The Stravex company is your reliable and professional partner in Germany in the areas of logistics, customs clearance and foreign trade activities.