Import Customs Clearance – Everything You Need to Know

A customs declaration is required when goods from a third country – meaning outside the European Union – are imported into Germany or another EU country. Within the EU, however, the principle of free movement of goods generally applies, meaning that shipments between EU member states do not require a customs declaration. Nevertheless, there are some special points to consider:

Goods move between EU member states without customs duties or quantitative restrictions. A customs declaration is not required unless the goods are subject to special prohibitions or restrictions (e.g. protected animal and plant species, narcotics, weapons). Country-specific VAT and excise duty regulations also remain in force and must be observed.

As soon as goods are imported from a non-EU country, customs obligations generally apply and a customs declaration must be submitted. For imports, not only the amount of customs duties is relevant, but also the correct declaration, the correct documents and compliance with all import regulations. Especially for commercial imports, the declaration is usually submitted electronically via special systems such as the ATLAS procedure, while for private imports an oral declaration is often sufficient, provided the import remains within certain value limits.

Not all European states are part of the European Union or fully subject to the EU customs territory. Special customs regulations apply to so-called special territories such as the Faroe Islands, Greenland, French overseas territories or Heligoland. These regions have their own customs formalities and often different tax regulations, which means that a customs declaration and, if applicable, further documents are required.

• Within the European Union, the free movement of goods generally applies: most goods can be transported by private individuals for personal use without restrictions and without customs duties being charged.
• For certain product groups such as alcohol, tobacco or coffee, however, so-called indicative quantities or traveller allowances apply in order to define personal use. If these are exceeded, this may indicate a commercial import and lead to additional checks.
• Some national restrictions, for example regarding weapons, protected animal or plant species or medicines, may also apply within the EU.

• When importing from third countries, significantly lower allowances and stricter value and quantity limits apply to luxury goods such as alcohol or tobacco.
• For all goods that exceed the import allowances, duties (customs duty, import VAT) must be paid and a customs declaration is mandatory.
• There are special rules and limits that vary depending on product group, goods value and means of transport.
• In addition, import bans, embargoes or other restrictive measures may apply to certain countries or products.

• Import / importation: This means bringing goods from abroad – especially from non-EU countries – into the customs territory of the EU or Germany.
• Import duty / customs duty: This is a government levy imposed on imported goods in order to protect the domestic economy and generate public revenue. It is calculated either as an ad valorem duty (percentage of the goods value) or as a specific duty (charge per unit, e.g. weight).
• Import duties: A collective term for all charges incurred when importing goods. These include customs duties, import VAT and, where applicable, excise duties.
• Customs tariff number / HS code: The harmonised “Commodity Description and Coding System” (HS code or customs tariff number) is used to classify and uniquely identify every product in international trade. The customs tariff determines, among other things, how high the duty on the respective product is.
• Customs declaration: This means the official registration of goods with customs for customs clearance. It is mandatory for imports from third countries and usually has to be submitted electronically, often via the ATLAS system.
• Customs value: This is the relevant value of a goods shipment on the basis of which customs duties are calculated. In the EU, the customs value is usually based on the price paid by the buyer (transaction value).
• Customs union: A group of states that do not levy customs duties on mutual trade in goods, but pursue a common customs policy towards third countries. The EU is an example of a customs union.
• Tariff quota: This refers to a quantitative restriction on imports of goods, where lower customs rates apply to certain quantities or no customs duty is charged at all.
• Embargo: A government trade ban or restriction on the movement of goods with certain countries, usually for political reasons.
• Personal use (traveller allowance): This term refers to the portion of goods that private individuals may import for personal use within the EU or from third countries without customs declaration or duties.
• Inward/outward processing: The customs procedure in which goods can be temporarily imported, processed and then re-exported, often free of customs duties and charges.

Almost all import customs declarations are processed via digital systems, in Germany usually via the ATLAS IT system (Automated Tariff and Local Customs Clearance System). This speeds up processing by customs and ensures transparency in the import process. The electronic import declaration is standard for goods with a value of more than €1,000. For low-value shipments, simplified, often oral clearance procedures can be used, provided the goods value limits are observed. Nevertheless, the following applies: even for small shipments, standard commercial documents such as invoices, delivery notes or freight documents are mandatory.

For imports, you need a number of documents that must accompany the freight and be presented to customs in order to ensure import processing with as little delay as possible.

• Import declaration: The declaration must be submitted to customs and forms the basis for the customs clearance of imported goods. For commercial imports, it is usually submitted electronically via the ATLAS system; simplified procedures are also possible for low goods values.
• Commercial invoice: It provides detailed information on the type of goods, value, country of origin and importer. Without a commercial invoice, clearance is usually not possible.
• Waybill / transport documents: Depending on the type of shipment, an air waybill, CMR consignment note (truck), sea freight or rail document may be required. These documents provide evidence of the transport route and the parties responsible.
• Packing list: A packing list provides an overview of the quantity, packaging details and exact contents of the import shipment, which makes customs inspection easier.
• Certificate of origin: This document confirms the country of origin of the goods. It is required by many importing countries, especially for sensitive products, trade agreements or proof of customs preferences.
• Import permit: Certain products (e.g. medicines, dual-use goods or plants) require special import permits or control documents depending on the country.

The customs fees for imports depend on the respective goods value, the type of product and its country of origin, as well as the type of shipment.

• Goods up to a value of 150 euros are usually duty-free, but import VAT (7% or 19%) is charged.
• For luxury goods such as alcohol, tobacco and coffee, there is no customs exemption threshold; customs duties and excise duties are charged directly.
• The customs rate varies depending on the product and origin, e.g. 0% for mobile phones, up to 12% for textiles.
• The customs value consists of the goods price plus shipping and packaging costs.
• The EU has preferential agreements with various countries that allow customs reductions if the origin of the goods is proven by certificates of origin.
• All customs and tax data must be transmitted digitally to the customs authorities.
• Import duties (customs duty, import VAT, excise duties) are usually advanced by the transport service provider and paid by the recipient when the goods are handed over.
• For smaller amounts (less than 1 euro in taxes/duties), no collection takes place.
• Additional fees may be charged by parcel services for customs processing or advance payment.

• Within the EU, the import of goods is generally duty-free, but there are tax requirements (e.g. VAT obligations) that must be observed. Excise duties on alcohol, tobacco or energy products may also apply. For imports, the tax liability applies in the destination country. For goods from third countries, formal customs clearance is always necessary, regardless of the value, unless an exception applies.
• The EU member states include: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
• Countries such as Switzerland, Norway and Great Britain are not part of the EU, which means that all customs and import regulations must always be observed for imports. For imports from customs union countries (e.g. Turkey, Andorra, San Marino), some simplifications apply, but this does not automatically mean that customs processing is completely waived.
• For agricultural products and certain industrial goods, tariff suspensions and autonomous tariff quotas continue to apply, which the EU regularly adjusts in order to ensure sufficient supply and stable trade.

As with exports, certain regions of Europe are subject to their own customs and tax regulations for imports. The most important territories (e.g. Faroe Islands, Greenland, Heligoland, Canary Islands, Ceuta/Melilla, Livigno) are not part of the EU customs or VAT territory. Import transactions into/from these regions require their own proofs and clearances. For shipments from outside the EU into these regions, for example, the Union status^* of the goods must be proven if duty-free clearance is to be claimed.

^* Union status refers to the customs status of goods as “Union goods” within the European Union. Union goods are either wholly produced in the EU, obtained there or cleared through customs and released for free circulation. Proof of Union status is always required when goods are delivered from the customs territory of the EU to so-called special territories or exception territories of the European Union that are subject to special customs regulations (for example Faroe Islands, Canary Islands, Åland Islands, Ceuta/Melilla, Heligoland). Only through formal proof, usually via special trade documents (formerly through documents such as T2L or T2LF, since March 2024 electronically via the Proof of Union Status system, PoUS), can it be proven that the goods are Union goods and that the delivery can therefore remain exempt from customs duties.