Customs in Germany

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Customs Procedures

Import Procedures
When goods from within the Community enter Germany, the exporter must obligatorily fill out, at the end of the month, a DEB (declaration of exchange of goods) or an Intrastat Declaration.
Specific Import Procedures
Various Customs and fiscal suspensive regimes exist, to store, use or process your goods; consult the German Customs website for further information. It is also possible to resort to Customs transit using an external transit certificate (T1).
For information on what changed in 2007 in Customs procedures, consult the pages of the Customs website on this subject.


Within the framework of trade inside the EU, some goods remain prohibited or subject to specific formalities (medicines for human use, waste, plants or live animals).

Importing Samples
For the import, export and re-export of commercial samples the ATA (Temporary Admission) carnet can be used. It must be written on the product that it is a free sample and that it may not be sold.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Trade, inside the EU, in goods originating from one of the 25 Member States is totally free of Customs Duty. This trade consists of delivery and purchases inside the Community and not of exports and imports.
Duties for countries outside Europe are not very high, especially for industrial products (4.2% on average for the general tariff).
Products Having a Higher Customs Tariff
However, the fabrics and items of clothing (high duties and quotas) and foodstuffs (average duty 17.3% and many tariff quotas, CAP) sectors are still protected.
Preferential Rates
Granted to imports from countries with which the European Union has signed trade agreements.
Customs Classification
Practically speaking, it is the TARIC code (made up of 10 digits) which enables Customs duty rates to be defined as well as the Community regulations applicable when a product is imported from a country which does not belong to the European Union.To find out the Customs duty on a product based on its country of origin, you should consult the TARIC database.
Method of Calculation of Duties
Ad Valorem tax on the CIF value of the goods.
Method of Payment of Customs Duties
Duty is payable in cash (in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.
Import Taxes (Excluding Consumer Taxes)

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