At a Glance
- System in Germany
- ATLAS (zoll.de)
- Basis of customs value
- CIF value (goods + freight + insurance)
- Import VAT
- 19 % (Germany), recoverable as input tax
Export: export customs clearance
When exporting from the EU, the exporter (or their customs agent) must file an electronic export declaration (EAD – export accompanying document) through ATLAS. Once released, the consignment receives an MRN (movement reference number) and can be exported. The exit confirmation certifies physical departure from the EU – important for VAT exemption.
Import: import customs clearance
When importing into the EU, a customs declaration must be filed and customs duties and import VAT paid. The customs value is based on the transaction value (invoice value + insurance + freight to the EU border = the CIF value). Duty rates vary by commodity code (HS code) and country of origin – preferential rates apply to countries with an EU free trade agreement.
Simplified customs procedures
AEO (authorised economic operator): an approved trader benefiting from simplified checks and procedures. Authorised consignee/consignor: able to clear goods at their own premises rather than at the customs office. T1/T2 transit procedures: ease transit through several countries without duties until the destination.
