Notes on customs clearance

If you are importing goods from abroad into Germany or the EI, there are some important customs regulations that should be observed to avoid penalties or delays.

These provisions apply to private individuals and companies and concern both the purchase of goods abroad and the shipment of products to Germany.

Please also note the declaration of the products before shipment to our fulfillment center to avoid delays within the supply chain.

Allowances and customs duties

• When importing goods from EU countries, there are generally no customs duties as there is free movement of goods within the EU. However, there are exceptions for special products such as tobacco products, alcohol or coffee.
• Import from non-EU countries: There are allowances for private individuals depending on the value of the goods:
  • Travel allowance: For personal imports (e.g. air travel), goods up to a value of 430 euros may be imported into Germany duty-free. For children under the age of 15, the exemption limit is 175 euros.
  • Postal and internet purchases: Goods with a value of up to 150 euros are duty-free. However, import sales tax (19% or 7% for certain products) and excise duties (e.g. on tobacco, alcohol, fuels) may apply.

Import sales tax

• If goods are imported into Germany from non-EU countries, import sales tax must be paid if the value of the goods exceeds 22 euros.
• The regular tax rate is 19%, with a reduced rate of 7% for certain products such as books or food.
• Import sales tax is levied by customs and must be paid before the goods are released.

Customs tariffs and duty rates

• When importing goods from non-EU countries, customs duties may apply depending on the type of goods. The customs tariffs are set out in the Customs Tariff of the European Union (TARIC).
• Examples of duty rates:
  • Textiles: between 5 % and 12 %
  • Electronics: often duty-free
  • Jewelry: up to 4%
• Customs duty is calculated on the basis of the value of the goods, including shipping costs.

Prohibited and restricted goods

Some products may only be imported into Germany under certain conditions or not at all:

• Prohibited goods: These include, for example, drugs, weapons, counterfeit branded products and certain dangerous goods.
• Restricted goods: There are special import regulations and licensing requirements for the import of weapons, endangered animal and plant species, cultural goods and medicines.
• Also pay attention to product safety regulations, especially for electronic devices. These must comply with CE standards in order to be sold in the EU.

Registration and customs clearance

• Postal items from non-EU countries with a value of over 150 euros must be declared to customs. Customs will notify the recipient when the consignment needs to be collected and cleared through customs.
• Travel souvenirs: If the allowances are exceeded (e.g. alcohol or tobacco), these must be declared at customs upon entry. Goods that are not declared may be confiscated and penalties may be imposed.
• Companies that regularly import goods should apply for an EORI number (Economic Operators Registration and Identification number), which is used for customs clearance.

Payment methods and processing

• Various payment options are available for the payment of customs duties and import sales tax, including bank transfer, cash payment at the customs office or direct debit.
• In the case of online purchases, the delivery service often takes care of customs clearance and claims the fees directly from the recipient.

Customs calculator and information tools

• In order to calculate the exact customs and tax duties, customs offers an online tool ➚ which can be used to estimate the duties based on the value of the goods and the product category.
• It is also worth finding out in advance from the customs service ➚ or asking the retailer abroad whether they have any experience with shipping to Germany.

Export declaration for the shipment of goods from the EU

As a retailer, you have successfully imported goods into the EU. Now you may also be selling your goods to non-EU countries such as Switzerland, Iceland, Norway or Liechtenstein. In this case, you may have to make an export declaration to customs.

What is an export declaration?

An export declaration is a document that must be submitted to customs when goods are exported from a specific territory, usually the European Union (EU), to a non-EU country. It serves several purposes:

• Checking the export regulations: Customs uses the export declaration to check whether the goods to be exported are subject to certain export restrictions or bans.
• Statistical collection: The export declaration enables the customs authorities to collect data on the movement of goods between the EU and third countries.
• Duty exemption: Certain goods may be exempt from export duty. The export declaration serves as proof of customs exemption.

When is an export declaration required?

An export declaration is generally required if the value or weight of the goods to be exported exceeds a certain threshold. The exact threshold values can vary depending on the country and type of goods. The following generally applies in the European Union:

• Value limit: If the invoice value of the consignment exceeds 1000 euros, an electronic export declaration is required.
• Weight limit: If the weight of the consignment exceeds 1000 kg, an electronic export declaration is also required.

If no export declaration is required, the commercial invoice and customs documents with the customs tariff numbers must be attached to the parcel in triplicate. We naturally take care of this fulfillment service for our customers.

How is an export declaration created?

In the European Union, export declarations are usually made electronically via the ATLAS customs administration system. For this, the exporter requires special software and authorization from the customs authorities.

It is therefore necessary for retailers to contact a customs agency. If you are a Subke Fulfillment customer, our customs agency can take care of this for you.

Who is responsible for preparing the export declaration?

In principle, the exporter, i.e. the person who transports the goods abroad or has them transported abroad, is responsible for preparing the export declaration. In some cases, this task can also be delegated to a customs agent.

What information must be provided in the export declaration?

The export declaration must contain various details, including

• Details of the exporter and consignee
• Description of the goods (incl. TARIC number)
• Value and weight of the goods
• Country of destination
• means of transportation used

Using a customs agency as a service provider

If you have to import and declare goods, the tasks are complex. An experienced customs agency can take over the tasks for you as a trader.

This is the application for the EORI number or the correct payment of duties to customs. Here, the customs agency can act as a direct or indirect representative.

Direct representation:

• Acting in the name and for the account of the principal: In the case of direct representation, the customs agent acts in the name and for the account of the principal. The principal remains the legal holder of all obligations and rights in connection with the customs transaction.
• Legal responsibility: The client is responsible to the customs authorities for the accuracy of the information and compliance with the regulations. The customs agent is merely the executor of the customs formalities.
• Example: If an importer commissions a customs agent directly, the agent acts as a direct representative. The responsibility for any errors or infringements lies with the importer, not the customs agent.

Indirect representation:

• Acting in his own name but on behalf of the principal: In the case of indirect representation, the customs agent acts in his own name but on behalf of the principal. The customs agent therefore acts as the “beneficial owner” of the goods vis-à-vis the customs authorities.
• Shared legal responsibility: Both the customs broker and the client can be held responsible to the customs authorities. The customs broker assumes a certain degree of joint responsibility for the correctness and regularity of customs clearance.
• Example: If a customs agent acts indirectly, he himself is a contractual partner of the customs authorities and is jointly responsible with the importer for compliance with customs regulations.

The choice between direct and indirect representation can have a significant impact on liability and legal obligations in customs matters.

What is a customs tariff number?

A customs tariff number (also known as a commodity code, HS code or TARIC code) is a specific classification number used worldwide that is assigned to a particular commodity in the customs tariff. This number is used to uniquely identify goods for international trade and to correctly calculate the applicable duties and taxes.

Important features of the customs tariff number:

1. Purpose:

   • The customs tariff number is used to classify and categorize goods for customs purposes. It indicates the type of goods and which customs duties, import sales taxes and other charges are incurred on import or export.
   • The customs tariff number is used in customs declarations, commercial invoices and freight documents and is necessary for customs clearance.

2. Structure:

   • The customs tariff number usually consists of an eight to eleven-digit number, with the first six digits forming the international Harmonized System Code (HS code). This HS code is standardized worldwide.
   • The following numbers are used for further national and EU-specific classification.
     • Example: A ten-digit commodity code could look like this: 1234 56 78 90.

3. Use:

   • Import/Export: Companies must quote the correct customs tariff number when importing and exporting goods to ensure that the correct duties and taxes are calculated.
   • Customs formalities: The customs authorities use the customs tariff number to determine whether import restrictions apply, which permits are required and whether special duties (e.g. anti-dumping duties) apply.
   • Statistics: Customs tariff numbers also help to record the international movement of goods statistically.

4. Harmonized System (HS):

   • The first six digits of the customs tariff number are based on the Harmonized System (HS), which is used worldwide by the World Customs Organization (WCO) to ensure a uniform classification of goods. This simplifies and standardizes international trade.

5. TARIC in the EU:

   • The customs tariff numbers in the EU are managed via the TARIC system(Tarif Intégré des Communautés Européennes). It supplements the HS code with additional digits, e.g. to record special EU customs duties, embargoes or special authorization requirements.

Why is the customs tariff number important?

• Customs duties: The customs tariff number determines the amount of duties and taxes due when importing goods. An incorrect customs tariff number can lead to overpayments or penalties.
• Trade facilitation: Correct classification facilitates fast and smooth customs clearance and avoids delays.
• Regulatory requirements: Some goods are subject to special regulations (e.g. bans or import licenses). The customs tariff number helps to identify these requirements.

How do I find the customs tariff number?

• In the EU, the appropriate customs tariff number can be determined using the European Commission’s TARIC tool. Companies can search there for the commodity code of their products or seek advice from the national customs authorities.