Import customs

Customs duties are government revenues levied by the customs authorities of the importing country and paid directly into the respective budget. In international trade, customs duties serve to regulate, control, and secure cross-border trade:

• Protecting the domestic economy from unfair competition from particularly cheap imported goods;

• Compliance with legal requirements regarding the import of prohibited or restricted goods;

• Securing taxes (such as customs duties, import sales tax, and excise duties);

• Trade control as a basis for economic and foreign trade policy.

The amount of customs duties for international shipments is determined individually based on the respective goods and their characteristics. The following factors are particularly important for the calculation:

• Commodity code (HS-Code): The customs tariff specifies the customs duty rate for a product group.

• Value of goods: This is usually based on the transaction value (invoice amount including packaging and shipping).

• Country of origin: Different agreements apply depending on the country of origin of the goods.

In addition to customs duties, there are often additional fees that can vary depending on the type of goods, destination country, and shipping method. The most common fees include:

• Import sales tax (VAT): This tax is similar to value added tax and is levied on the value of the goods including customs duties and transport costs. In many countries, it is mandatory and payable upon import.

• Excise duties: Separate excise duties are levied on certain products such as tobacco, alcohol, or fuel, which are independent of the customs duty.

• Other fees (e.g., environmental taxes, security fees, or administrative fees)

As an experienced logistics partner, we support you in presenting all charges transparently and getting your goods to their destination safely and cost-efficiently.

Not every cross-border shipment of goods is automatically subject to customs duties. In certain cases, shipments may remain duty-free or benefit from reduced duty rates. Here are a few examples:

• Trade within the European Union (EU): There is free movement of goods within the EU. This means that no customs duties are payable on goods transported between member states.

• Free trade and preferential agreements: Many countries have concluded bilateral or multilateral trade agreements that provide for customs concessions or exemptions for certain goods.

• Low-value shipments: Customs duties may not apply to shipments with a value below a certain exemption limit.

• Special product groups: Special customs exemptions or exceptions often apply to certain products, such as samples, gifts, or goods for personal use.

*Short-term changes to duty-free limits are possible, e.g. due to political decisions by the respective importing countries.

Release for free circulation is a customs procedure whereby goods imported from a non-EU country are transferred into the EU economic cycle. All applicable customs duties, import sales taxes, and, where applicable, excise duties are levied, and all trade policy measures (e.g., import bans, licenses, or product safety regulations) are checked. Only after this procedure has been completed may the goods be freely sold, used, or further processed.

Import customs declaration
The import customs declaration is a procedure by which goods from a non-EU country are declared to customs in order to be released for free circulation in the EU.

Returned goods
The returned goods procedure is a special customs procedure whereby goods can be re-imported into the EU free of customs duties and taxes if they were previously exported from there. The requirements for the returned goods procedure are:

• The goods must be returned unchanged

• Proof of the original export must be provided (e.g., with export documents (outgoing invoice, export declaration))

• The return must take place within three years

If these conditions are met, customs duties and import sales tax are usually not payable on re-importation.

IMPOST (IOSS customs procedure / Inc 18) 
The IOSS customs procedure (Import One-Stop Shop) is a simplified taxation procedure for the import of low-value goods from non-EU countries into the EU. It was introduced in 2021. Important features of the IOSS procedure:

• Applies to goods with a value of less than €150 (excluding shipping costs and taxes)

• Upon import, import sales tax is not levied by customs, meaning that the customer does not have to pay any additional duties

• The shipment must be delivered to a private individual

• The exporter's valid IOSS number must be available for customs clearance under the IOSS procedure

The T1 procedure is a customs transit procedure within the EU and other affiliated countries (e.g., EFTA states) whereby non-Union goods (i.e., goods that have not yet been cleared through customs and taxed) may be transported from one place to another under customs supervision. Features of the T1 procedure:

• The goods remain unchanged for customs purposes throughout the entire transport—they are neither cleared through customs nor taxed.

• You must be registered with German customs as an authorized consignee, which you can prove to us with your AC authorization number.

• The procedure ends when the goods arrive at the authorized consignee and are either cleared through customs or transferred to another procedure.

Destruction by customs should always be the last resort. In this case, the undeclared goods are destroyed under customs supervision and are no longer returned to the economic cycle.

Once we have received your customs authorization and all other customs clearance documents are complete, we will begin customs clearance immediately. However, if you, as the declarant, would like to be informed in advance about our customs clearance or check the relevant documents, you can register with us as an “advance notification customer”. As soon as we receive notification of a shipment to you, we will contact you to clarify the relevant customs clearance.