Overview Import and Export in Germany
f you want to trade goods in Germany, whether import or export, you can get a quick overview in the following
I. Import
1. Formal requirements
When importing goods from third countries, every natural and legal person must apply to customs for a free EORI-number that is valid throughout Europe.
If the exporting country is a third country, the foreign licensing authority can demand an
- International Import Certificate (IEB)
- and Goods Receipt Certificate (WEB).
The certificates can be applied at the German Federal Office for Economic Affairs and Export Control (BAFA).
In general, the following documents for customs clearance specified in the Union Customs Code (UCC) are needed:
- Import customs declaration
- Invoice of the goods
- If necessary, customs value declaration D.V.1 (from approx. 15,000 € value of goods)
In individual cases, documents such as movement certificates, import permits or surveillance documents may also be required.
2. Duties
Within the EU, the so-called tax on acquisition (import turnover tax) in the amount of 19% must be paid.
According to §4 UStG tax-free deliveries only require the submission of “recapitulative statements” (§18 UStG). This also applies to the import of originating goods from Great Britain as long as the TCA agreement is complied with.
The Union Customs Code (UCC - VO (EU) 952/2013), customs and tax regulations as well as the Foreign Trade and Payments Act (AWR) form the legal basis for imports from third countries.
The import duties are calculated from the customs tariff of the EU (so-called TARIC code) in combination with the origin country of the goods.
In addition, there are EU-wide agricultural, countervailing- and anti-dumping duties.
If necessary, a reduced rate of duty or the elimination of customs duties can be applied for by means of a so-called preference. The application can be made by countries which have either agreed preferential tariffs with the EU (e.g. Switzerland) or which are granted preferential treatment (e.g. developing countries).
Furthermore, 19% import sales tax is due. However, the tax can be deducted as input tax and claimed from the tax office.
Finally, the electronic customs tariff results in excise taxes on goods that are also taxable domestically, such as tobacco, alcohol or mineral oil.
3. Import requirements
Agricultural products may be subject to licensing requirements if they are to be imported for free circulation (Annex VO (EU) 2016/1237). Import licenses also serve to manage tariff quotas. Private imports, returned goods, duty-free goods according to (EC) 1186/2009 and small consignments according to VO (EU) 2016/1237 do not require a license.
4. Description of goods
Goods from non-EU countries must be declared to customs before arriving at the border, stating characteristics such as size, weight and purpose.
For goods within the EU, only a statistical declaration must be made. The declaration is not required if goods with a value of less than €800,000 were imported in the previous year.
5. Customs value
The customs value describes the actual value of the goods at the time they cross the border into the EU. The customs value results from all costs incurred by the buyer up to the border crossing from the value of the goods, transport and insurance costs. The value is then used as the basis for import duties.
6. Customs inspection
After all documents and, if applicable, the goods have been inspected, the importer or a representative may now freely dispose of his goods.
7. Restrictions
When importing from third countries, it should be noted that certain goods are subject to strict regulations:
- CE marking is the most common proof of product conformity according to European regulations. After a conformity assessment procedure, the manufacturer affixes the CE marking to the goods. Products with the CE marking may be imported without any problems (VO (EU) 765/2008, ProdSG i. V. m. ProdSV)
- Food must be classified as safe by the food control authority in order to be imported. The Basic Food Regulation (VO (EU) 178/2002) requires the trade to carry out random checks on the:
- Composition
- Quality (in the laboratory)
- labeling
- Correct declaration of contents
- packaging
is to be checked by the entrepreneurs and member states (Art. 17 VO (EU) 178/2002). If the random samples are inconspicuous, the food is considered safe.
In addition, food may not be imported from countries that are subject to an embargo.
- A distinction is made between
- arms embargo
- partial embargo
- Total embargo.
The total embargo prohibits all economic transactions with the affected state but has not currently been imposed.
The partial and arms embargoes, on the other hand, restrict and prohibit only specific commercial transactions.
The following may not be imported:
- Nuclear weapons (Section 17 KrWaffKontrG)
- Biological and chemical weapons (Section 18 KrWaffKontrG).
The following may be imported under restrictions
- List one chemicals (CWÜAG)
- Waste (Regulation (EC) 1013/2006)
- Biocides (§ 12a ChemG)
The following may be imported subject to authorization
- War weapons (§ 2 KrWaffKontrG)
- Weapons and ammunition (§ 21 WaffG)
- Medicinal products (§ 72 AMG)
8. Industrial property rights
To protect against plagiarism, industrial property rights must be observed.
Particularly protected are
- trademarks
- patents
- utility models
- registered design
- copyright
In the event of suspected infringement of intellectual property, an application for customs action, i.e. for the goods to be imported to be stopped, can be submitted to customs (Regulation (EU) 608/2013). The right holder then has the opportunity to inspect the goods in question. In case of counterfeiting, legal action can be taken against the import of the goods infringing the intellectual property.
II. Export
1. Formal requirements
When exporting goods to third countries, every natural and legal person must also apply to customs for a free EORI number that is valid throughout Europe.
Some goods require an export license (see e.g. Export List - Federal Gazette Annex 1 BAnz AT 07.09.2021 V1). The license must be applied for e.g. either at the Federal Office of Economics and Export Control (BAFA) or the specific state authorities. The EORI number and an end-use document are required for the application.
Since 01.01.2021 all export control regulations for delivery to third countries also apply to export to the United Kingdom (except Northern Ireland)!
2. Customs clearance (export to non-EU countries)
An electronic export declaration is filed at the customs office locally responsible for the exporter's registered office.
The customs office verifies the declaration and issues an export accompanying document (ABD), which is required until the goods leave the EU.
If the value of goods is less than €3,000, clearance can happen directly at the border.
If the value of the goods is less than €1,000, no written customs declaration is required.
When exporting via other member states, the two-step export procedure is applied.
3. Export regulations
In order to complete the export with an import of the respective country of destination, requirements such as commercial invoices, certificates of origin or movement certificates may have to be enclosed.
Currently, there is no basic license requirement for agricultural products (Annex VO (EU) 2016/1237). However, there are export tariff quotas for dairy products and an export license is a prerequisite for export to a third country at preferential rates.
4. Export duties
Customs generally do not charge for their administrative actions on exports.
Within the EU, a statistical declaration is required. If goods worth less than €500,000 were delivered in the previous year, the exporter is exempt from the reporting requirement.
The import duties of the respective countries of destination can vary considerably. Information on the different duties is published in the EU Commission's Market Access database.
However, there is a preferential agreement with some countries. The agreement guarantees, upon presentation of a movement certificate EUR. 1 or a declaration of origin in the respective country either duty-free or duty reduced.
5. Delivery and payment terms
The terms of payment generally are subject to free agreement only. Timely credit information and the processing of payment by documentary collection or letter of credit can reduce risks.
Delivery terms also depend on the contract of the business partners. Internationally regulated terms of delivery, also known as INCOTERMS, can provide security as a clause in the contract.
Goods can also be delivered to third countries for temporary use, such as professional equipment or exhibition goods. To simplify the transport, the Chambers of Commerce and Industry can issue a customs passport booklet (Carnet A.T.A.).
6. Restrictions
Within the EU, there are only licensing requirements due to the so-called Dual-Use Regulation (VO (EU) 2021/821) and if the goods are to be shipped to a third country via another member state.
When exporting to a third country, however, it should be noted that not all countries may be exported due to embargoes.
- A distinction is made between
- arms embargo
- partial embargo
- Total embargo.
The total embargo prohibits all economic transactions with the affected state but has not currently been imposed.
The partial and arms embargoes, on the other hand, restrict and prohibit only specific commercial transactions.
- Exports are also prohibited to listed persons and organizations for the purpose of combating terrorism.
The following may not be exported:
- Tools of torture (Regulation (EU) 2019/125).
Subject to authorization may be exported:
- Dual-use goods (Regulation (EU) 2021/821)
- Chemicals and pharmaceuticals (e.g. AMG, ChemG, VO (EU) 649/2012)
- (War) Weapons (VO (EU) 258/2012)
7. Industrial property rights
To protect against plagiarism, intellectual property rights must be observed.
Particularly protected are
- trademarks
- patents
- utility models
- registered design
- copyright
In the event of suspected infringement of intellectual property, an application for customs action, i.e. for the goods to be exported to be stopped, can be submitted to customs (Regulation (EU) 608/2013). The right holder then has the opportunity to inspect the goods in question. In case of counterfeiting, legal action can be taken against the export of the goods infringing the intellectual property.