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The German Customs Administration is a federal authority administered by the Federal Ministry of Finance.
Since the establishment of the European Customs Union however, the customs regime in Germany is governed first and foremost by EU law, as it is in all other EU member states.
The European Customs Union was formed in 1968 with the target of creating a single market free from internal customs duties.
Customs checkpoints at internal EU borders ceased to exist with the opening of the single European market on January 1, 1993.
Customs Community Code
Since January 1, 1994, the EU-wide community customs code (Zollkodex der Gemeinschaften) came into effect. It provides one uniform legal foundation for customs applicable throughout the EU.
Common Customs Tariff
As part of the community customs code, the common customs tariff (CCT) stipulates the EU-wide uniform tariff rates for goods imported from non-member countries into the Customs Union area, with the tariff rates varying depending on the type and origins of the imported goods.
The CCT is updated annually in conformity with the common commercial policy of the EU member states.
The applicable tariff rates for goods, depending on product category and country of origin, can be researched in the EU online tariff database TARIC.
Online Tariff Database TARIC
Essential Aspects of the European Customs Union
Preferential Customs and Trade Agreements
The EU sets its import tariffs and other customs rules on the basis of international agreements. In principle, these apply to all imports, but the EU has trade agreements offering cut-rate entry and often duty-free access for goods from neighboring, developing, and emerging economies.
These include:
The common customs community code, including the common customs tariff, is applied by all 27 EU member states as well as by Andorra, San Marino, and Turkey; all of the latter having entered a customs union with the European Community.
Although an essential concept for all customs-related questions, there is no legal definition of the term “goods.” However, all movable and tangible assets that can be controlled by a person can be considered “goods” for customs purposes.
As an exception, electric current, though not a tangible asset in the normal sense, also falls under the category of goods for customs purposes because it is merchandised.
Gases and liquids are considered goods for customs purposes only once they have been filled into vessels or discharged into a pipeline for transportation.
Items not considered goods for customs purposes include human beings, bodies (though organs for transplantation, such as kidneys or hearts, are customs goods), the provision of services, and rights on goods.
Movements of goods may have different purposes, such as sales, repairs, or temporary loans. Depending on the reason for import or export, different customs procedures apply.
Entrepreneurs should always take into consideration that customs law may impose extensive conditions, surveillance measures, the obligation of proof, or the deposit of a security, depending on the customs procedure in question. A procedure that can save the company duties and charges might also entail extensive surveillance measures. Therefore, that procedure could turn out to be less suitable than releasing a good for free circulation and paying the import duties connected with it.
Below is a brief description of the most common customs procedures:
Release for Free Circulation (Überführung in den freien Verkehr)
Under this frequently used import procedure, the imported goods are subject to normal customs duties and import taxation. All external economic requirements for importation must be met, as well as all conditions concerning possible prohibitions and restrictions. The importer pays the duties and may dispose of the goods freely.
Customs Warehousing (Zolllagerverfahren)
This procedure is available for goods that must be stored because they are not or not yet intended for another procedure.
Most other customs regulations, in particular the levy of any customs duties or taxes, do not apply as long as the goods remain in the customs warehouse.
Goods may only be placed under customs warehousing if the warehouse keeper has been granted a customs warehouse. In the Federal Republic of Germany, warehouse keepers are always companies, not the customs administration. The granting may be subject to conditions, such as the deposit of a security against goods being released into free circulation without presenting them again. On principle, the person concerned may not dispose of the goods.
"Outward Processing" (Passive Veredelung)
“Outward processing” may be granted if an entrepreneur intends to temporarily export Community goods to third countries for the purpose of processing, repairing, or working abroad.
Subsequently, the processed goods are reimported into the Customs Union area within the granted time period.
The calculation of duties and taxes will be based on the differential clearance or the clearance of the added value at the time of reimportation.
Please note: Differential clearance does not mean a simple “before-and-after comparison” of the different value of the processed goods before and after working. The calculation of duties and taxes in cases of outward processing is more complicated. For further questions, please contact your competent customs office or main customs office.
Tax and duty-free reimport may be granted only in case of free warranty works (meaning without guarantee). Appropriate proof (e.g. by presenting the guarantee document) must be presented at the customs office on reimportation of the repaired goods.
"Inward Processing" (Aktive Veredelung)
Under the “inward processing” procedure, third-country goods are imported into the Customs Union for processing within a period of time defined by the customs administration, and subsequently re-exported. In other words, it is the counterpart of outward processing.
The imported goods will usually be exempt from customs duties or taxes. Depending on the circumstances, the importer may be required to furnish security amounting to the equivalently applicable duties and taxes. The exportation of the processed or worked goods in time will be supervised.
"Temporary Importation" (Vorübergehende Verwendung)
The procedure of temporary importation shall be applied if goods are imported only for a temporary purpose and are to be re-exported unchanged afterwards.
The customs code sets out the permissible time periods in which the goods may remain in the territory of the Customs Union, depending on the specific authorized use, e.g. for the purpose of fairs or exhibitions, or where the goods are only to be tested within the Customs Union area.
In most cases, no special authorization is needed.
The authorization is granted with the issue of the document for temporary importation on import customs clearance.
A security amounting to the otherwise applicable import duties and taxes will be requested. The timely export will be supervised.
Processing Under Customs Superveillance (Umwandlungsverfahren)
Under the procedure for processing under customs control, non-community goods may be used in the Customs Union territory in operations which alter their nature or state, without their being subject to import duties. The products resulting from these processing operations (“processed products”) are subsequently released for free circulation at an appropriate import duty rate, often lower than the rate for the original unprocessed product.
Responsibility for the administration of the joint customs procedures remains with the national customs administrations. As the customs checkpoints at internal borders between EU member states have been removed, the clearance of goods from third countries has been shifted to the EU’s common external border.
The competent local customs authority can be found at the Customs Info Center.
German Patent and Trade Mark Office
www.patent-und-markenamt.de
All information and documentation material relevant to the chosen customs procedure have to be submitted along with the customs declaration. Effective processing of the customs declaration can only commence once the goods are on EU / Customs Union territory and have been presented at the customs office.
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